Eat Out to Help Out Scheme

Eligible establishments are those in which food is sold for immediate on-premises consumption. This could include:

• restaurants
• cafés
• public houses that serve food
• hotel restaurants
• restaurants and cafes within tourist attractions, holiday sites and leisure facilities
• dining rooms within members’ clubs
• workplace and school canteens

You cannot register:

• an establishment that only offers takeaway food or drink
• catering services for private functions
• a hotel that provides room service only
• dining services (such as packaged dinner cruises)
• mobile food vans or trailers

You can register your business using this link

To register, you must have:

• your Government Gateway ID and password (if you do not have one, you can create one when you register)
• the name and address of each establishment to be registered, unless you are registering more than 25
• the UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted)
• the address on your bank account for the business (this is the address on your bank statements)

You may also need your:

• VAT registration number (if applicable)
• employer PAYE scheme reference number (if applicable)
• Corporation Tax or Self Assessment unique taxpayer reference

If you are registering 25 establishments or less, you must provide the details of each.

If you’re registering more than 25 establishments

If you’re registering more than 25 establishments that are part of the same business, you do not have to provide details for each one.

You should provide a link to a website which contains details of each establishment participating in the scheme including the trading name and address.

You may also need to provide a list to HMRC on request, with details of all participating establishments.

Register now

Eligible expenditure for the discount:

The discount can be applied to food and/or non-alcoholic drink purchased for immediate consumption on premises, up to a maximum discount of £10 per diner (inclusive of VAT).

This includes soft drinks and/or packaged snacks, as long as they are for immediate consumption on the premises.

There is no minimum spend requirement.

Ineligible expenditure for the discount

The discount cannot be applied to the following items:

• alcoholic drinks
• tobacco products
• food or drink that is to be consumed off premises
• food or drink that is sold as part of a private party, event or function taking place within an eligible establishment

When you should offer the discount

When you register for the scheme, it is expected that you will offer it during the whole of your opening hours on all the eligible days that you are open and on all qualifying sales of food or drink.

If you’re normally closed on a Monday, Tuesday or Wednesday

The discount is only applicable on Monday, Tuesday, Wednesday. If your business is closed on these days, you will not be able to offer the discount. 

What counts as ‘on premises’

For the purposes of this scheme, the term ‘on premises’ means any area set aside for the consumption of food or non-alcoholic drink by that establishment’s customers, whether or not that area may also be used by the customers of other establishments. 

If you operate a hotel with a restaurant

The discount can apply in the restaurant for food for immediate consumption in the restaurant premises. The discount will not apply to breakfast, if breakfast has been sold as part of a package, ie. Bed and Breakfast rates or dinner, if dinner has been included in the accommodation price.

If you operate an outlet in a shopping centre and share a designated dining area with other outlets

You can use the scheme and apply the discount to food or drink sold for immediate consumption in that designated area.

You cannot offer the discount if:

• You offer catering services for functions, the scheme is only available to food and drink sold for immediate consumption.
• You set tables and chairs on the pavement outside of your mobile catering van. 
• If you are a restaurant selling food and drink as part of an event, function or private party. You cannot apply the scheme discount to food and drink that is sold as part of a private party, event or function.

If you offer other discounts to diners

You can use the scheme alongside other offers and discounts you are offering. To calculate the value of the transaction and make a claim to HMRC, you must first apply any special offers, vouchers or discount schemes you might be promoting or accepting and deduct any service charge. You will only be reimbursed for the qualifying discounts you provide as part of the scheme.

The Government will promote this scheme using radio, media and advertising. Once you register your business, you will be able to download free assets to promote the scheme. You will also receive a sticker to show diners your are participating. Once you register, your details will be on GOV.UK so the public can search for participating establishments. 

When you start offering the discount

You should include the Eat Out to Help Out Scheme name on the bill when you offer the discount.

You should wait until you’re registered before you offer discounts to your customers. You cannot offer discounts before 3 August.

When you register for the scheme, it is expected that you will offer it during the whole of your opening hours on all the eligible days that you are open and on all qualifying sales of food or drink.