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       ### VAT reduction for hospitality, accommodation and attractions
   
  -    You may be eligible for a 5% reduced rate of VAT until 30 September 2021 if your business is in the hospitality, hotel or holiday accommodation sector.
  -
  -    From 1 October 2021 to 31 March 2022, the reduced rate of 12.5% will apply.
  +    You may be eligible for a 12.5% reduced rate of VAT until 31 March 2022 if your business is in the hospitality, hotel or holiday accommodation sector.
   
       [Find out if your business is eligible for VAT reduction](/guidance/vat-reduced-rate-for-hospitality-holiday-accommodation-and-attractions).
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      ### 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're furloughed. The scheme has been extended until the end of September 2021.
  
      The government will pay:
  
      - 80% of employees’ usual wages for hours they're furloughed, up to a maximum of £2,500 per month, until the end of June
      - 70% of employees' usual wages for hours they're furloughed, up to a maximum of £2187.50 per month, until the end of July
      - 60% of employees' usual wages for hours they're furloughed, up to a maximum of £1875 per month, until the end of August and September
  
      The employees must receive 80% of their usual wages up to a maximum of £2500 per month until the end of September 2021.
      From July 2021 to September 2021, you will have to make up the difference between the government payment and what the employee should receive.
  
  
      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:
  
      - 16 August 2021, for eligible employees on furlough in July 2021
      - 14 September 2021, for eligible employees on furlough in August 2021
  
  
      [Check if your employees are eligible for the Coronavirus Job Retention Scheme](/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme)
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      Apprenticeships spend 80% of their time in the workplace and at least 20% on off-the-job training in a setting that suits your business needs. This can be a college, a training provider, an institute, or even your place of business.
  
      You can apply for a new payment of £3,000 for each apprentice you take on as a new employee between 1 April 2021 and 30 September 2021. You can choose how you spend this incentive. You must have an apprenticeship service account and apply by 30 November 2021 for an incentive payment.
  
      [Learn more about hiring an apprentice](https://www.apprenticeships.gov.uk/)
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