anchor.diff:        - cinema or live music venue
         - leisure or assembly property - for example, a sports club, a gym or a spa
         - hospitality property - for example, a hotel, a guest house or self-catering accommodation
  -
  -
   
         [Contact your local council](/coronavirus-local-help) if you think you’re eligible and you have not received the business rates discount.
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positive.code: 
      You must submit your claims by 11.59pm 14 calendar days after the month you’re claiming for. If this time falls on the weekend or a bank holiday then claims should be submitted on the next working day.
      For example you must submit your claim by:
      - 14 April 2021, for eligible employees on furlough in March 2021
      - 14 May 2021, for eligible employees on furlough in April 2021
  
  
negative.code:   - 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 the VAT deferral new payment 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've 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're eligible for the VAT deferral new payment scheme](/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19)
  
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