All the support available to English businesses in tiers 1, 2 and 3 this winter

England is set to come out of the second national lockdown on December 2, but the picture will look very different for businesses around the country as Boris Johnson’s tier system resumes.

Cities in the North, such as Manchester, Newcastle and Birmingham, will face the toughest levels of restrictions under tier 3, meaning pubs and restaurants must close, cinemas will shut and most outdoor mixing of households will be banned.

Meanwhile, London and the South East face tier 2 restrictions, meaning pubs may only reopen if they offer “substantial” meals and last orders are called at 10pm. Outdoor meetings are subject to the “rule of six” but businesses can reopen.

The Government has already extended various support measures into next year after a tidal wave of anger swept through the retail and hospitality sectors at the prospect of the withdrawal of furlough and other financial support ahead of the second lockdown.

But the withdrawal of other measures create a murky overall picture for businesses facing opening restrictions and fewer customers.

With the Coronavirus Job Retention Scheme (CJRS) extended through to the end of March 2021, and the Job Support Scheme (JSS) currently postponed, here is a rundown of the support currently on offer to British businesses:

Coronavirus Job Retention Scheme (CJRS):

• 80pc of employees’ monthly salary covered for hours not worked, up to a maximum of £2,500

• Employees do not have to be furloughed full-time to qualify. Employers will have flexibility to use the scheme for employees for any amount of time or shift pattern, furloughing employees on either a full-time or part-time basis

• No employer contribution for hours not worked, employers only have to cover National Insurance and employer pension contributions

• The Job Retention Bonus has now been cancelled

Self-Employment Income Support Scheme (SEISS):

• Extended with two further grants, covering November 2020 to January 2021 and February 2021 to April 2021

• The November to January grant is calculated at 80pc of three months’ average monthly trading profits, paid out in a single installment and capped at £7,500