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A number of measures have been announced by the Scottish government to support individuals and businesses through the Coronavirus pandemic. 

At a glance

For guidance on other measures introduced by the UK government see COVID-19: Government Support Tracker

Overview of Scottish measures

Coronavirus (Scotland) (No.2) Act 2020

The Coronavirus (Scotland) (No.2) Act 2020 received Royal Assent on 26 May 2020. It includes the following measures:

Land and Buildings Transaction Tax:

Coronavirus related grants and tax havens:

Newly Self-Employed Hardship Fund

If you became self-employed on or after 6 April 2019, you are not eligible for the UK Government's Self-Employed Income Support scheme (SEISS). You can apply for this scheme for a one off taxable grant of £2,000.

To be eligible you must:

Non-domestic rates relief

Small business bonus scheme

Cash grants

Revenue Scotland late payment interest rate cut

Funding to support homelessness

Creative Scotland bridging bursary fund

Creative, tourism and hospitality enterprises hardship fund

Support for museums and galleries

Sea fisheries hardship fund

Aquaculture hardship fund

Support Finder 

The Department of Business, Energy & Industrial Strategy (BEIS) has created a COVID support Finder tool that individuals and companies can use to identify applicable benefits.

Links

COVID-19: Government support tracker

External links

Coronavirus (Scotland) (No.2) Act 2020

Revenue Scotland

Help for non-domestic ratepayers in Scotland during coronavirus (COVID-19)

Non-domestic rates relief

Museums Galleries Scotland Response on Coronavirus

The Department of Business, Energy & Industrial Strategy (BEIS) 'Find coronavirus financial support for your business'