Official Statistics

Eat Out to Help Out statistics commentary

Published 25 November 2020

1. Main Findings

• over 52,000 businesses registered for Eat Out to Help Out (EOHO) and over 49,000 of these had made a claim for the scheme by 30 September.

• £849 million had been claimed through the scheme by 30 September, providing discounts for over 160 million meals in August.

• the average discount per meal claimed for was £5.24

• the number of meals discounted and total value of claims increased each week throughout August.

• 55% of the discount was claimed by businesses operating primarily as restaurants with a further 28% claimed by pubs.

• 93% of claims and 52% of the total discount claimed was for businesses with just one participating outlet.

• less than 1% of claims were from businesses with more than 25 outlets but these businesses made up 34% of the meals claimed for and 27% of the total discount claimed.

• 83% of the PAYE-registered business who participated in EOHO have made use of the CJRS scheme to furlough staff since March. This reduced to 61% furloughing some staff in August.

• 35% of the self-employed businesses who participated in EOHO have also claimed at least one SEISS grant. 63% were ineligible for SEISS.

Contact details

For queries or feedback on this publication, please email CJRS[email protected]

For press queries, please contact:

• J Gillespie
• J Sibley

About this release

The Eat Out to Help Out (EOHO) scheme supported the hospitality sector throughout August by providing consumers with a discount of up to 50% off food and drink consumed in participating outlets. The discount was valid all-day Monday, Tuesday and Wednesday throughout August with a maximum discount of £10 per person per meal.

This release provides statistics on the number of participating outlets, the number of meals claimed for and the total value of discount claimed. The data used in this release covers the full claim period to 30 September 2020.

The EOHO claims data has been matched with other HM Revenue and Customs (HMRC) data to present breakdowns of claims by:

• business activity

• size of business

• participation in the Coronavirus Job Retention Scheme (CJRS)

• participation in the Self-Employment Income Support Scheme (SEISS)

2. Registered Businesses

Businesses could register for the Eat Out to Help Out scheme from 13 July through to 31 August. Most businesses had registered before the start of the scheme on 3 August, but some continued to register and de-register throughout August.

Over 52,000 businesses registered for the scheme overall.

Table 1 shows the number of registered businesses that made a claim by 30 September and the number of participating outlets those businesses covered.

Large businesses were not required to provide individual outlet details. The number of participating outlets shown in Table 1 is the maximum number of outlets each business claimed for across all weeks of the scheme.

Table 1 - Number of registered businesses and outlets that had made at least one claim by 30 September

Size of business	Number of registered businesses	Number of participating outlets
Small/medium	49,181	59,982
Large	172	18,134
Total	49,353	78,116

Source: HM Revenue and Customs Eat Out to Help Out claims data

By 30 September, 49,353 businesses had made at least one claim and these businesses covered over 78,000 outlets. Almost a quarter of the participating outlets (18,134) were part of large businesses with more than 25 outlets.

3. EOHO claims by week

Over the whole period of the scheme £849 million was claimed for over 160 million meals. The average discount claimed per meal was £5.24.

Figure 1 shows the number of meals claimed for each week and Figure 2 shows the value of discount claimed by week.

Claims increased each week throughout August peaking at £239 million for 44.5 million meals for the period 24th to 26th August. The final claim week only covered one day which was the August bank holiday. Claims for that day were £95 million which is 72% of the total amount claimed for the first week of the scheme.

Figure 1: Number of meals claimed for by week of the scheme

Table 2 - Number of meals claimed for by week of the scheme

Claim period	Total number of meals claimed for
3-5 August	26,576,000
10-12 August	35,008,000
17-19 August	38,901,000
24-26 August	44,528,000
31 August	16,934,000

Figure 2: Total discount claimed by week of the scheme

Table 3 - Total discount claimed by week of the scheme

Claim period	Total amount of discount claimed (£)
3-5 August	131,681,000
10-12 August	179,091,000
17-19 August	204,121,000
24-26 August	239,396,000
31 August	94,948,000

Source: HM Revenue and Customs Eat Out to Help Out claims data

See table 1 in the accompanying data tables for more details.

4. EOHO claims by business activity

Of the 49,353 businesses that made a claim for EOHO, 36,993 provided a VAT registration number when they registered for the scheme. These references have been matched against HMRC data and a Standard Industrial Classification (SIC) code has been allocated where possible.

A SIC code match was found for 91% of the VAT-registered businesses who claimed on EOHO and, through these codes, we can identify the primary industry sector of the business that was operating the scheme.

Figure 3 shows the distribution of total discount claimed for the main industry sectors who were using the scheme. 55% of the discount was claimed by businesses operating primarily as restaurants with a further 28% claimed by pubs. 8% was claimed by the accommodation sector and 4% by retail businesses.

Further detail with smaller industry sectors and a breakdown of the number of meals claimed and businesses claiming can be found in Table 2 in the accompanying data tables.

Figure 3: Distribution of discount claimed by industry sector

Table 4 - Distribution of discount claimed by industry sector

Outlet type	Value of discount (£)	Percentage of discount
Restaurants	392,182,000	54.8%
Pubs and licensed clubs	197,211,000	27.6%
Accomodation	58,832,000	8.2%
Retail	25,928,000	3.6%
Sports, Amusement and recreation	8,424,000	1.2%
Other sectors	32,725,000	4.6%

Source: HM Revenue and Customs Eat Out to Help Out claims and VAT data

5. EOHO claims by number of participating outlets

The Eat Out to Help Out scheme was open to all businesses that provided a eat in service for food or non-alcoholic drinks. This included both independent outlets and large chains.

Figure 4 shows the distribution of claims, meals claimed for and total discount claimed by the number of participating outlets in the business.

93% of claims and 52% of the total discount claimed was for businesses with one participating outlet. Less than 1% of claims were from businesses with more than 25 outlets. However, these businesses made up 34% of the meals claimed for and 27% of the total discount claimed. The average weekly claim for each business with more than 25 outlets was £371,900.

Figure 4: – Distribution of claims received, meals claimed for and discount claimed, by number of participating outlets

Table 5 – Distribution of claims received, meals claimed for and discount claimed, by number of participating outlets

Number of outlets	Claims	Meals	Discount
1	93%	42%	52%
2 to 5	6%	11%	11%
6 to 25	1%	14%	10%
More than 25	0.3%	34%	27%
Total	100%	100%	100%

Source: HM Revenue and Customs Eat Out to Help Out claims data

There was also a difference in the average discount provided per meal for different businesses sizes. The average discount per meal in single-outlet businesses was £6.46 and this reduced to £3.80 for businesses with between 6 and 25 outlets. The average for businesses with more than 25 outlets was £4.27.

6. Businesses claiming EOHO and CJRS

Since March 2020 businesses affected by COVID-19 have been able to apply for the Coronavirus Job retention Scheme (CJRS) to support furloughed employees.

Of the 49,353 businesses that made a claim for EOHO, 38,572 provided their PAYE reference when they registered for the scheme. These references have been matched against the HMRC CJRS data to establish whether they have made a claim against the CJRS scheme for furloughed employees, and which months they have used the CJRS scheme.

Table 6 shows the overlap between the EOHO and CJRS schemes. 83% of the EOHO businesses that provided a PAYE reference have furloughed employees at some point since March. This proportion reduced to 61% of businesses furloughing some employees in August. Employers claim CJRS retrospectively and so it is possible that further claims for August and possibly even July will still be made.

Table 6 - Number of businesses claiming EOHO and CJRS

Use of CJRS furlough scheme	Number of EOHO businesses with a PAYE reference	Number of participating outlets
Made a claim for CJRS for March	29,859	77%
Made a claim for CJRS for April	31,778	82%
Made a claim for CJRS for May	31,691	82%
Made a claim for CJRS for June	31,122	81%
Made a claim for CJRS for July	28,954	75%
Made a claim for CJRS for August	23,345	61%
Never claimed CJRS	6,627	17%
Total EOHO businesses with PAYE reference	38,572	100%

Source: HM Revenue and Customs Eat Out to Help Out claims and CJRS data

Although use of the CJRS scheme only reduced by 20% between July and August it is possible that employers who were still using the scheme furloughed fewer jobs in August.

Monthly statistics are published on the CJRS scheme. The CJRS statistics published in October show that the number of employers in the accommodation and food service sector using the scheme reduced by 24% between July and August but the number of jobs furloughed in the sector reduced by 42% over the same period.

More details can also be found in Table 4 in the accompanying table pack.

7. Business claiming EOHO and SEISS

Since May 2020, self-employed businesses affected by COVID-19 have been able to apply for the Self-employment Income Support Scheme (SEISS). There were two grants available: the first in May and the second in August.

Of the 49,353 businesses that made a claim for EOHO, 12,141 are registered for self-assessment (SA) and provided their SA trading reference when they registered for the scheme.

Table 7 shows the overlap between the EOHO scheme and SEISS for self-employed hospitality businesses. 35% of the SA-registered businesses that have claimed EOHO also claimed at least one of the SEISS grants. Over three-quarters of these claimed both grants. 176 businesses were eligible for SEISS but didn’t make a claim and 7,690 businesses (63% of the total) weren’t eligible for SEISS.

Table 7 - Number of self-employed businesses claiming EOHO and SEISS

SEISS claim status	Number of SA registered businesses who made a claim for EOHO	Percentage of all SA registered businesses who made a claim
Claimed the SEISS1 grant only	920	7.6%
Claimed the SEISS2 grant only	40	0.3%
Claimed both the SEISS1 and SEISS2 grants	3,315	27.3%
Eligible for SEISS but didn’t claim	176	1.4%
Not eligible for SEISS	7,690	63.3%
Total EOHO businesses with an SA reference	12,141	100%

Source: HM Revenue and Customs Eat Out to Help Out claims and SEISS data

Eligibility for SEISS required an individual to have levels of income which met specific tests on their 2018 to 2019 tax year income, or the combination of income for consecutive tax years from 2016 to 2017 where available.

One of the criteria for eligibility was that annual profits needed to be under £50k. The businesses that weren’t eligible for SEISS but provided a SA reference, claimed an average of £8,900 under the EOHO scheme compared with an average of £6,000 for those that were eligible. This suggests they are larger businesses who may well have higher profits.

More details can also be found in Table 5 in the accompanying table pack.

8. Background to the Scheme

The Eat Out to Help Out Scheme was announced on 8th July and businesses could register for the scheme from 13th July. The scheme enabled restaurants, cafés, pubs and other eligible establishments such as workplace and school canteens to offer a discount to customers dining in their outlet and obtain a reimbursement from HMRC for the same amount.

The scheme offered a 50% discount off the purchase of food and non-alcoholic drinks bought to eat in, up to a maximum of £10 per person. The discount was available all day every Monday, Tuesday and Wednesday between 3rd and 31st August. The discount did not apply to takeaway food.

The claims service opened on 7th August and closed on 30th September. Each business was required to submit a separate claim for each week that they operated the scheme. There were five claim periods in total: Monday 3rd to Wednesday 5th, Monday 10th to Wednesday 12th, Monday 17th to Wednesday 19th, Monday 24th to Wednesday 26th and Monday 31st.

9. Glossary

A registered business is a business that signed-up to participate in the scheme at some point between 13 July and 31 August.

A participating outlet refers to a single restaurant, cafés, pub or other eligible establishment. Registered businesses can have a number of participating outlets where the discount was offered. As such, the number of participating outlets is higher than the number of registered businesses.

A claim is an individual claim from a business for one week of the scheme. Most businesses have submitted five claims and are counted five times in the total number of claims for the scheme.

For the purpose of the Eat Out to Help Out Scheme, a large business is defined as one with more than 25 outlets. Not all of these outlets were necessarily offering the scheme. Large businesses were not required to provide individual details of all their participating outlets when they made a claim.

A meal is defined as a single eating or drinking occasion by a single person. As such a family of 4 eating at a restaurant would count as 4 meals. Similarly, one person eating out 3 times in one day would count as 3 meals.

De-registered business. Some businesses have been de-registered from the EOHO scheme during August either at their own request or following compliance activity by HMRC. As such not all participating businesses have submitted five claims.

The Coronavirus Job Retention Scheme (CJRS) supports employers through the COVID-19 period. Employers have been able to claim CJRS support for employees furloughed from 1 March 2020. The CJRS scheme is open to employers in the hospitality sector.

The Self-Employment Income Support Scheme (SEISS) provides support for self-employed individuals whose business has been adversely affected by Coronavirus (COVID-19). The SEISS scheme is available to self-employed individuals working in the hospitality sector. Two grants were available, the first in May and the second in August. Eligible individuals could claim either or both grants.

10. Methodology and data sources

The data for this release has been extracted from the HMRC system for administering Eat Out to Help Out claims. As such, the statistical tables report values claimed and not amounts paid. As of 30 October 2020, £841 million of the £849 million claimed had been paid.

To produce data by business activity, the VAT reference number provided by businesses when they registered for the scheme has been matched against HMRC administrative systems and a Standard Industrial Classification (SIC) code has been allocated where possible. Not all participating businesses are registered for VAT and it wasn’t a requirement to provide a VAT reference to participate in the scheme.

The process for allocating SIC codes was iterative. The VAT reference was first matched to the HMRC business look-up table. Where a single match was found, the SIC code for that enterprise was used. If there were multiple matches, the most frequently populated SIC code was chosen unless it was a holding company.

For holding companies or businesses with multiple matches but no dominant SIC code, the code most closely associated with the hospitality sector was selected. 9% of the VAT reference numbers provided for EOHO could not be matched to a SIC code.

To provide the analyses on businesses who have claimed both CJRS and EOHO, PAYE references provided by businesses when they registered for EOHO have been matched against HMRC’s CJRS claims dataset.

To provide the analyses on businesses who have claimed both CJRS and SEISS, Self-Assessment (SA) references provided by businesses when they registered for EOHO have been matched against HMRC’s SEISS claims dataset.

11. Strengths and limitations

Missing business reference numbers

Businesses registering for the scheme could provide a number of reference numbers: VAT reference, PAYE reference, Corporation Tax reference or Self-Assessment reference.

Many businesses provided more than one reference number but none of these fields were compulsory to ensure that new businesses without an HMRC footprint could also use the scheme. 1,497 of the 49,353 businesses who made a claim for EOHO did not provide any reference number.

Business without a reference number could not easily be linked to other HMRC systems and hence are not included in the table by business activity or in the tables relating to CJRS or SEISS.

Data reflects claims, not payments

The figures provided cover all claims received for the scheme by HMRC. However, some of these claims will have subsequently been rejected following compliance activity or may have been unable to be paid out due to errors in the payment details provided. Total payments for the scheme are therefore slightly lower than the total claim figures presented in these statistics.