NFU Scotland | /the-coronavirus-job-retention-scheme.aspx

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The Coronavirus Job Retention Scheme


What is the Coronavirus Job Retention Scheme?

The scheme is for people who would otherwise be laid off during this crisis. It is designed to safeguard workers being made redundant. All businesses are eligible.

Please note that HMRC will act against those found to be in breach or mis-using the scheme.

How can I apply for the Coronavirus Job Retention Scheme?


  • HMRC have also produced step-by-step guidance about how to apply for the scheme for employers, available here


What are the latest changes to the Coronavirus Job Retention Scheme?

The UK Government made changes to the scheme to allow employers greater flexibility to bring employees back to work.  The result is that the grant funding provided through the Job Retention Scheme will be tapers.  The table below provides an overview of these changes:


  • More information from the UK Government about the extension is available here
  • You can read the Factsheet here


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