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Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Government support for businesses

Advice for businesses

If you need help and advice on managing your business check the information and support available on Jersey Business’s website.

Tax treatment

Businesses who receive payments from any the co-funded payroll schemes or any of the other financial support schemes must include the amounts in their accounts.

Taxation of coronavirus support

Co-funded Payroll Schemes

Co-funded payroll scheme payment data

The Co-Funded Payroll Scheme (CFPS) is one of a series of extraordinary business support measures to protect businesses and to save as many Islanders' jobs as possible during the COVID-19 pandemic. The financial support available thought CFPS is the biggest financial expenditure made in Jersey's history.

All businesses benefiting from support under CFPS are made aware when they claim that the Government of Jersey will periodically publish appropriate information in respect of businesses and self-employed individuals that have claimed under the scheme.

For businesses, this may include the name of the business, number of employees claimed for and the total amount claimed. It may include similar aggregated information for self-employed workers.

Co-funded payroll scheme payment data 

The full data set is also available on the open data site.

If any information is not correct, email us at payrollcofunding@gov.je

Phase 7

​Document
​Date issued
​Phase 7 guidance
​December 2021
​Phase 7 FAQs
​December 2021

Phase 6

​Document
​Date issued
Phase 6 guidance
​October 2021
Phase 6 FAQs
​October 2021

Phase 5

​Document
​Date issues
​Guidance on Phase 5
​Saturday 1 May
FAQ on Phase 5
​Saturday 1 May

Phase 4

Document
Date issued​
Guidance on Phase 4 version 1
​Monday 1 March
​FAQ on Phase 4 version 1
​Monday 1 March


Phase 3+

​Document
​Date issued
Phase 3+ FAQ
​Monday 16 November 2020
​Guidance for November claims (made and paid in December)
​Tuesday 1 December 2020
Guidance for December (made and paid in January)
​Wednesday 23 December 2020

Phase 3

Document
Date issued​
Guidance on Phase 3 version 1
​Thursday 1 October
​FAQ on Phase 3 version 1
​Thursday 1 October

Phase 2

Date issued Guidance document
2 September 2020
Co-funded scheme phase 2 - Guidance - version 6
2 September 2020
Co-funded scheme phase 2 - Guidance including track changes - version 6
31 July 2020 Co-funded scheme phase 2 - Guidance - version 5
31 July 2020 Co-funded scheme phase 2 - Guidance including track changes - version 5


Co-funded Payroll Scheme Phase 2 FAQs First Publication 29 April 2020

Co-funded Payroll Scheme Phase 2 FAQs Second Publication 29 April 2020

Co-funded Payroll Scheme Phase 2 FAQs Third Publication 30 April 2020 - Miscellaneous Questions

Co-funded Payroll Scheme Phase 2 FAQs Fourth Publication 2 May 2020 – Trading Groups

Phase 1 

Guidance for the Coronavirus Co-Funded Payroll Scheme: Phase 1

Visitor Hire Car Support Scheme

About the Visitor Hire Car Support scheme

The Visitor Hire Car support scheme supports businesses where they have been significantly impacted by COVID-19 related travel restrictions by underwriting the risk and financial consequence of non-rentals.

Applications will be made monthly, in monthly arrears, with subsequent applications providing a revalidation of the qualifying criteria. The scheme will cover the period of 11 March to 31 December 2021.

​Month claimed for (2021)
​Opens
​Closes

March (11 to 31)

19 April, 9am

7 May, 5pm

April

1 May, 9am

31 May, 5pm

May

1 June, 9am

30 June, 5pm

June

1 July, 9am

31 July, 5pm

July

1 August, 9am

31 August, 5pm

August

1 September, 9am

30 September, 5pm

September

1 October, 9am

31 October, 5pm

October

1 November

30 November 5pm

November

1 December, 9am

31 December, 5pm

December

1 January, 9am

31 January, 5pm


Who can claim

This scheme is open to all car hire providers who can demonstrate that their key revenue is generated through tourism, and who can meet the following criteria and conditions: 

  • the company was actively operating as a car hire business and holding a minimum of 50 vehicles on 1 January 2021 
  • the company has a capability and commitment to increase their current fleet numbers by a minimum of 60 vehicles until at least the end of September 2021
  • the company must provide key performance metrics for each monthly claim, including evidence of capacity, the number of cars available for hire, and number of cars on hire each day
  • the company must take and pass a Jersey Business health check, including a cash flow forecasting and review of the company’s prior year financials
  • the company must provide details of all Fixed Costs including depreciation for each monthly claim 
  • the company must provide a schedule in advance to confirm that Q4 numbers of vehicles are not excessive and are comparable to previous years
  • the company must demonstrate alternative avenues of finance have been explored and exhausted

Amount you can claim

The scheme underwrites current car hire stock of up to a maximum of 250 cars. It will provide a daily payment when a vehicle is not rented out to the lower of £12 per day or of 80% of fixed costs including depreciation.

The maximum payment available is £250,000 per company. Salaries and other costs associated with the payment of staff are not included.

Car Hire Scheme and other Government schemes 

When claiming on this scheme, businesses will not be eligible to apply for support from either the Fixed Costs Support Scheme (FCSS) or the Visitor Attractions and Events Scheme 2 (VAES2).  

Guidance for the Visitor Hire Car Support scheme and eligibility criteria

Deferring the payment of Social Security contributions

Quarter A 2021 and Quarter D 2020 contributions

Employers and self-employed individuals most affected by the public health workplace restrictions can defer the payment of Social Security contributions for:

  • Quarter A 2021, until 15 April 2023
  • Quarter D 2020, until 15 January 2023

After the deferral, payment plans can be offered for up to three years to give extra flexibility to those most affected.        

Eligibility is the same as the Co-Funded Payroll Scheme 90% subsidy, which is for:

  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy
  • food and/or beverage wholesalers that derive more 75% of their income from businesses required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

Employers and self-employed people that pay contributions monthly can stop their payments for the quarter and defer them for two years. 

Any contributions already paid will not be refunded and deferred.

Class 2 people who defer their contributions will have full entitlement to contributory benefits for the period of their deferral.  However, the value of any benefit claimed in respect of the deferred period will be due for repayment if the contribution is not paid.

Quarter D 2021 and Quarter A 2022 contributions

The deadline to apply for a deferral for these quarters has now passed.

Submitting your quarterly schedule

Whether you’re deferring payments or not, you must continue submitting your schedule so that your employees receive a contribution record and you can access the coronavirus Government Co-Funded Payroll Scheme.

If you can afford to pay your contributions

All businesses and individuals (including those who are self-employed) who can maintain their usual payment schedule or a reduced payment schedule, without putting their business at risk, or laying off staff, are asked to continue making payments.

If you are unable to pay your contributions

Employers and class 2 people that are unable to pay their contributions, email the Debt Management Team or call +44 (0) 1534 440088 to arrange a manageable payment plan. 

Deferral of GST payments

The deadline for GST deferral was 31 December 2021. No further applications will be accepted.

GST Direction 2021/02

Government rent negotiations during COVID-19

Jersey Property Holdings has adopted a new policy for its business tenants. Previously, Government offered 3 month rent deferrals to its business tenants who were suffering financial difficulties as a result of the COVID-19 pandemic. Government has now adopted the framework of the Guidance for landlords and tenants of commercial property. Further guidance as to how the Guidance will be applied is set out in the new policy.

Government Policy as Landlord for its Business Tenants during COVID-19 Period

Under the new policy, Government will be open to agreeing alternative concessions such as rent holidays and early lease terminations for future rent payments. This new policy does not have retrospective effect. Any agreed deferment of rent agreed by business tenants with Government will remain repayable in accordance with the terms agreed.

Applications for future concessions should be made via Jersey Business who will be able to give business tenants assistance in determining their suitability for a rent concession and the appropriate concessions to ask from Government, and to get a more general financial health check for their business.

This policy only applies to business tenants of Jersey Property Holdings. Other business tenants of Government bodies, such as Ports of Jersey, should make contact in the ordinary way for any rental concession they wish to seek.

Update and guidance for landlords and tenants of commercial property

At the beginning of the outbreak of COVID-19 the Minister for Economic Development, Tourism, Sport and Culture published a Guidance to be followed by landlords and tenants of commercial property during COVID-19.

This Guidance acts as a pragmatic set of guidelines as to how landlords and tenants should be expected to behave during COVID-19 period and has been adopted by the Courts by way of a Practice Direction. It is extremely important in order to manage relationships and deal with potential conflict between Businesses and their landlords at this unprecedented time for the economy.

Guidance for commercial property

The Minister published an Update to share how the Guidance has been used, to reinforce its use and to encourage Businesses and their landlords to continue to maintain open and sensible discussions and to make use of the full range of the payment concessions available under its terms while COVID-19 and its economic impact remain an issue.

Update to guidance for landlords and tenants of commercial property

Guidance for landlords and tenants of residential property

The Minister for Children and Housing has published Guidance to be followed by landlords and tenants of residential property during COVID-19.

This Guidance sets out how landlords and tenants should manage residential tenancy issues during the COVID-19 coronavirus period. They provide guidelines in respect of how matters such as the payment of rent arrears and other sums paid by a tenant directly to a landlord (such as utilities and service charges) should be managed between the parties. 

The Guidance will be adopted by the Courts by way of a Practice Direction so that if, once the COVID-19 period is over, any tenancy disputes are brought to litigation, the Court will be able to determine whether the parties behaved reasonably. 

Guidance for residential property

You can find out more information about residential tenancies during the COVID-19 period on the Jersey Law website.

Additional resources for Jersey Business 

Additional resources have been provided to Jersey Business enabling them to provide additional free-to-access professional business advice.

Individual businesses and sole traders are encouraged to speak to Jersey Business about the significant professional support, advice and guidance which is available at no charge to business.

All businesses are encouraged to carry out a regular ‘health check’ which will help to manage costs, maximise income and, crucially, to identify any changes that will give them the cash and reserves to keep running.  Many businesses will already be doing this but all are encouraged to do so. If help is needed, Jersey Business is able to assist with and support this process.

Businesses facing financial difficulty as a result of the coronavirus pandemic should do the following:

  • review the schemes that are already in place (for example, Social Security Contribution and GST deferral)
  • contact their property manager should they be a business tenant of Government or a Government-owned entity
  • seek advice from their professional advisors – Jersey Business is available to assist and advise local businesses and to help direct them to additional professional advice
  • discuss their financial position with their bank’s relationship manager, to see what assistance is available, for example additional loans or overdrafts
  • continue to support their staff, as best they can, during this challenging time

A scheme, managed through Jersey Business, to allow small businesses access to free initial consultations with qualified legal or accountancy professionals is now in operation.

Businesses who wish to access this help are asked to speak to Jersey Business.

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