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Furlough scheme
HMRC has updated the coronavirus job retention scheme guidance to cover employees who are unable to work due to caring responsibilities resulting from Covid-19. These include caring for children who are at home as a result of school or childcare facilities closing or for a vulnerable individual in the individual’s household.
Reduced VAT
The reduced rate of VAT – 5% – for the hospitality and tourism sectors has been extended to 31 March 2021. It was due to end on 12 January. See the VAT (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020 for details.
Travellers’ allowances
The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations SI 2020/1412 make changes to the travellers’ allowances when bringing goods into Great Britain from EU member states and taking goods out of Great Britain. It came into force on 1 January 2021.
Barbados
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