COVID-19
Applications for City tax relief are no longer being accepted.
CRITERIA
Temporary Relief to those who have been affected by the economic impact of COVID-19.
Companies and individuals must meet the following criteria.
DEADLINE FOR APPLICATIONS - 31 JULY 2020
CORPORATION TAX
- Must be in one of the following industries or sectors – Restaurant, Retail, Small business, Resident, Banking, Insurance, Legal, Accounting and Business Services (i.e. IT). By application only.
- Must demonstrate substantial loss of income as a result of COVID-19.
- Support provided to eligible landlords is conditional upon them passing on the benefits to their tenants proportionately in line with their lease or rental agreement. Proof must be provided using a letter, signed by both landlord and tenant.
- Must demonstrate loss of employment as a result of COVID-19.
- Loss of income or job must have taken place after 23 March 2020 when COVID-19 first occurred.
- Company must have been operating before COVID-19.
- Individual must have been employed before COVID-19.
- Must NOT currently be a beneficiary of any other COVID-19 assistance (excludes residents).
- Must be in good standing with Corporation and have shown sound historical payment trends.
- Old balances must be cleared; no relief will be applied.
- The property must be owner-occupied, leased, or rented.
- If eligible, balances due must be paid by close of business on August 31, 2020, for relief to apply.
PROPERTY RENT
- Must be in one of the following industries or sectors – Restaurant, Retail, Gym, Event, Chamber of Commerce or Resident, no application necessary.
- Must demonstrate substantial loss of income as a result of COVID-19.
- Must demonstrate loss of employment as a result of COVID-19.
- Loss of income or job must have taken place after 23 March 2020 when COVID-19 first occurred.
- Company must have been operating before COVID-19.
- Individual must have been employed before COVID-19.
- Must NOT currently be a beneficiary of any other COVID-19 assistance (excludes residents).
- Must be in good standing with Corporation and have shown sound historical payment trends.
- Old balances must be cleared; no relief will be applied.
- The property must be owner-occupied, leased, or rented.
SEWAGE FEE - OUTSIDE
- Must be a tourist facility– Hotel or Guest House, no application necessary.Must demonstrate substantial loss of income as a result of COVID-19.
- Loss of income must have taken place after 23 March 2020 when COVID-19 first occurred.
- Company must have been operating before COVID-19.
- Must NOT currently be a beneficiary of any other COVID-19 assistance.
- Must be in good standing with Corporation and have shown sound historical payment trends.
- Old balances must be cleared; no relief will be applied.
- The property must be owner-occupied, leased, or rented.
SEWAGE TAX
- None are eligible.
ALFRESCO DINING
- All are eligible, no application necessary.
PERMITS/STREET VENDORS
- All are eligible, no application necessary.
Please direct all queries about the tax relief to temporaryrelief@cityhall.bm