anchor.diff:    - public-sector bodies
     - state-funded primary and secondary schools
   
  -  [Find out if your business is eligible for the Recovery Loan Scheme](https://www.gov.uk/guidance/recovery-loan-scheme). 
  +  [Find out if your business is eligible for the Recovery Loan Scheme](https://www.gov.uk/guidance/recovery-loan-scheme).
     $CTA
   
     <% if calculator.show?(:council_grants) %>
  
positive.code: 
      From 1 October 2021 to 31 March 2022, the reduced rate of 12.5% will apply.
  
      [Find out if your business is eligible for VAT reduction](https://www.gov.uk/guidance/vat-reduced-rate-for-hospitality-holiday-accommodation-and-attractions). 
      $CTA
    <% end %>
  
  
negative.code:     $CTA
    <% end %>
  
    <% if calculator.show?(:self_employed_income_scheme) %>
      $CTA
      ### Self Employment Income Support Scheme (SEISS)
  
      The UK government recognises the continued impact that coronavirus (COVID-19) has had on the self-employed.
  
      At the Budget, it was confirmed there would be a fourth SEISS grant, set at 80% of three months average trading profits, paid out in a single instalment, capped at £7,500.
  
      The fourth grant will take into account 2019 to 2020 tax returns and will be open to those who became self-employed in tax year 2019 to 2020.
  
      HMRC has contacted the majority of customers who are potentially eligible for the fourth SEISS grant by letter, text or email, providing a personal claim date, which is the first date customers can claim from.
  
      HMRC has also contacted customers that have claimed SEISS in the past, but we believe are ineligible for SEISS 4, including the reasons for this.
  
      The online claim service for SEISS 4 is now open, but customers can only claim from their personal claim date.  The online claim service can also tell you when you’re able to make your claim, provided you meet all the criteria and you confirm to HMRC that your business has been significantly impacted by Covid-19. You can use the online claims service to check whether you’re eligible if your business has been affected, even if it’s before your personal claim date.
  
      From 30 April, the online claims service will allow any remaining eligible customers to claim.  The online claim service for SEISS 4 will close on 1 June.
  
      Please note, you must make the claim yourself. You must not ask a tax agent or adviser to claim on your behalf as this will trigger an alert, which will delay your payment.
  
      [Check if you are eligible for the Self-Employment Income Support Scheme](/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme)
      $CTA
    <% end %>
  
    $CTA
    ### Support for businesses paying tax: Time To Pay Service
  
  