General exclusions for home-based business

Domestic grant criteria

For the purpose of this Omicron Additional Restrictions Grant fixed costs must not include the wages or salaries of the owner or any staff members.

Eligible businesses must meet the following criteria:

  • Be trading from a domestic/residential property in Newham
  • Able to provide evidence that the business turnover is greater than £6000 per annum during 2020/21 tax year and this is your main source of income
  • Able to provide evidence of ongoing fixed business cost & trading– demonstrating that you are actively trading (buying/selling goods or services)
  • Able to provide evidence of loss of income. Evidence requirements are stated below
  • If applying as a self-employed taxi or courier operating a hybrid or fully electric vehicle (EV), you need to have your main work vehicle registered in Newham and demonstrate trading up to and including 30 December 2021.
  • Taxi/courier drivers must be the owner and driver of the vehicle (not just a named driver only).
  • Home-based businesses & Eligible hybrid/EV motorcycle businesses will receive £500.

Domestic exclusions

The following home-based businesses are excluded from this phase of the Omicron Additional Restrictions Grant:

  • business which occupy a commercial property
  • businesses which pay non-domestic business rates
  • businesses operating as a landlord where the domestic property is being rented (this includes HMO’s, Airbnb)
  • businesses registered on or after 31 December 2021
  • business which fails to evidence impact of Omicron and/or Plan B restrictions
  • businesses in administration, insolvent, have ceased trading or are subject to a striking-off notice
  • businesses that have already received grant payments that equal or exceed the maximum levels of State Aid i.e. Grant payments that equal or exceed £332,000 over the last 3 years
  • taxi drivers/couriers using full combustion engine-vehicle i.e. petrol/diesel
  • taxi/courier drivers that do not have a full UK valid licence
  • former taxi drivers who are no longer operating
  • those who have employed status
  • companies & fleet owners.

Tax and Benefit considerations

Omicron Additional Restrictions Grant is subject to tax and will need to be considered for tax returns purposes. Only businesses that make an overall profit once grant income is included will be subject to tax.

As the ARG award is considered taxable it is the applicant’s responsibility to report changes in income to the relevant benefit department, such as Department for Work and Pensions or Housing Benefit Department.

Evidence required

Before you start the form, the following documents will be required as proof of your eligibility:

  • ID (one of the following):
    • Valid EU/UK passport
    • Valid overseas passport showing visa with right to work
    • Valid EU ID Card
    • Full UK driving licence (mandatory for taxi drivers/couriers)
    • UK birth certificate and National Insurance card (you must upload both documents).
  • Proof of your business registration (one of the following):
    • Business Certificate of Incorporation (Company Registration)
    • Self-employed HMRC letter showing your Unique Tax Reference (UTR) number.
  • Fixed business related documents such as:
    • property related document full lease/rental agreements
    • equipment rental agreements
    • software package licences
    • professional body registration document
    • professional insurance documents
    • National Insurance proof, NI card/HMRC letter/Benefits letter/payslip
    • Taxi drivers/couriers must supply ongoing proof of ownership of your hybrid/EV vehicle, provide the vehicle registration number and log book (this must be in the same name and address as the applicant)
    • Taxi drivers/couriers must supply proof of on-going vehicle costs hybrid/EV i.e. vehicle purchase documents i.e. contract hire/lease/HP agreements, invoices
    • Taxi drivers/couriers must supply taxi/private hire driver licence document badge/ID
    • Taxi drivers must upload a picture of your vehicle which includes the vehicle taxi licence plate/badge on the vehicle
    • Courier drivers must upload a picture of the vehicle only
    • Taxi drivers/couriers MOT certificate if applicable
    • Taxi drivers/couriers Current valid vehicle insurance certificate.
  • Council Tax account number. (Upload a clear and unaltered Council Tax statement).

Bank statements:

Bank statements need to be in full and unaltered for November, December 2021 and January 2022 (need to cover up to 26 January 2022 minimum).

The bank account details submitted should match these bank statements and be for the account into which you would like any grant to be paid. The statements provided need to demonstrate business trading activities and must evidence fixed property related costs.

  • 2020/21 Tax return Self-Assessment document.

Additional notes:

  • Please note priority will be given to commercial businesses in Newham
  • only one application per property is allowed unless businesses are under completely separate ownership
  • submitting an application and meeting the eligibility criteria does not guarantee approval of a grant
  • there will be no appeals process
  • every application and its supporting evidence will be thoroughly checked for eligibility.