anchor.diff:        $CTA
         ### 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 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.
   
         How much you get is decided by your council and will be based on the rateable value of your property.
   
  -      This grant will end on 31 March 2021.
  -
         [Check if your open business is eligible for the coronavirus Local Restrictions Support Grant](https://www.gov.uk/guidance/check-if-youre-eligible-for-the-coronavirus-local-restrictions-support-grant-for-open-businesses)
         $CTA
       <% end %>
  
positive.code:   $CTA
    ### Deferring VAT
  
    If you deferred VAT payments due between 20 March 2020 and 30 June 2020 and still have payments to make, you can:
  
    - 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
  
    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:
  
    - 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.
  
    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.
  
    [Check if you are eligible for the VAT deferral new payment scheme](/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19)
  
    $CTA
  
    <% if calculator.show?(:statutory_sick_rebate) %>
  
negative.code:     $CTA
      ### Coronavirus Job Retention Scheme (furlough scheme)
  
      If you've had to ask your employees to stop working or work less because of coronavirus (put them on 'furlough') you can get support to pay their wages for the hours they do not work.
  
      The government will pay 80% of employees’ usual wages for hours they do not work, up to a maximum of £2,500 per month.
  
      The scheme is open until 30 April 2021.
  
      You must submit your claim by:
  
      - 15 March 2021, for eligible employees on furlough in February 2021
  
      - 14 April 2021, for eligible employees on furlough in March 2021
  
      - 14 May 2021, for eligible employees on furlough in April 2021
  
      You can no longer submit claims for eligible employees in December.
  
      [Check if your employees are eligible for the Coronavirus Job Retention Scheme](/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme)
      $CTA
  