Does this apply to cafes with outside seating? Yes as long as you have indoor seating and the outdoor is part of a dedicated space for the café
Does this apply to shopping centre outlets with shared seating areas? Yes as long as the food and drink is for immediate consumption in the designated area
What about stalls at a stadium or attraction? Only if there is a dedicated area belonging to you for use by your customers
Does this apply with other discounts offered? Yes but to calculate the value of the transaction and make a claim to HMRC, you must first apply any special offers, vouchers or discount schemes you might be promoting or accepting and deduct any service charge. You will only be reimbursed for the qualifying discounts you provide as part of the scheme.
Can I offer less than 50% discount: No. The terms of the scheme cannot be changed
Who counts as a ‘diner’? A diner is any person, adult or child, for whom food or drink is being purchased for consumption on premises. A diner does not need to be the paying customer.
What happens with more than one diner in a group? Where there is more than one diner on a single bill, the cap does not need to be calculated for each individual diner based on their specific orders. Instead, the discount that is applied to the overall bill should be capped at the number of diners multiplied by £10.
