anchor.diff:    ### Deferring VAT
   
     If you deferred VAT payments due between 20 March 2020 and 30 June 2020 and still have payments to make, you can:
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     - pay the deferred VAT in full, on or before 31 March 2021
     - use the online VAT deferral new payment scheme to spread your payment if you cannot afford to pay by 31 March 2021
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     The new scheme lets you pay your deferred VAT in equal instalments, interest free. You can spread your payments across 2 to 11 monthly instalments, including your first payment, depending on when you join. The earlier you join, the more months you have to spread your payments across. If you join by:
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     - 19 March 2021, you can pay in 11 instalments
     - 21 April 2021, you can pay in 10 instalments
     - 19 May 2021, you can pay in 9 instalments
     - 21 June 2021, you can pay in 8 instalments
   
  -  You must opt into this scheme by 21 June 2021. 
  +  You must opt into this scheme by 21 June 2021.
   
     If you’re on the VAT Annual Accounting Scheme or the VAT Payment on Account Scheme, you can join the scheme from 10 March 2021.
   
  -  If you have a Time to Pay arrangement already in place for your deferred VAT, you cannot use the online scheme. If you need to amend your Time To Pay arrangement, contact HMRC to do this. 
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  +  If you have a Time to Pay arrangement already in place for your deferred VAT, you cannot use the online scheme. If you need to amend your Time To Pay arrangement, contact HMRC to do this.
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     [Check if you are eligible for the VAT deferral new payment scheme](/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19)
   
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        ### Local Restrictions Support Grant (Open)
  
        You might be able to get a grant if your business stayed open between 1 August and 5 November 2020 and was in a ‘high’ (Tier 2) or ‘very high’ (Tier 3) area. Check with your local council if you do not know what alert level your area was in. 
  
        You’ll need to show to the council that your business was negatively affected by coronavirus.
  
  
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        ### Additional Restrictions Grant
  
        You might be able to get this grant if your business has been negatively affected by coronavirus.
  
        Your local council will decide if you are eligible and how much you can get. Examples of what makes your business eligible could include:
  
  