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The Government’s complicated new plastic packaging tax, which applies from 1 April 2022, provides another reason to start looking at alternative packaging materials. Current demand for those materials is however causing price rises and potentially deterring the switch.
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On 9 November 2021, the government gave its first reading of the new Commercial Rent (Coronavirus) Bill and updated its Code of Practice introduced to deal with the commercial rent arrears accrued during the pandemic.
The government has now published new regulations to replace the winding up restrictions mentioned above from 1 October 2021. The key point of interest from a landlord and tenant perspective is that these new regulations will prevent a landlord from presenting a winding up petition to recover rent until 31 March 2022 where the sums are unpaid by the tenant because of the financial effect of the pandemic.
Last week, the government published a policy statement to deal with rent arrears accrued during the pandemic for those businesses affected by the pandemic.
The delay in the full easing of lockdown restrictions and the knock on effect for certain tenants (particularly those in the hospitality and entertainment industry) has clearly caused a change of heart and the government has now announced a further extension of the restrictions.
The government announced that it would be launching a call for evidence to help monitor the overall progress of negotiations between landlords and tenants for paying or writing off outstanding rents. This call for evidence has now been published.
The government was extending to 31 March 2021 the various tenant protections it has brought in since the pandemic began. However, that announcement of course pre-dated the current lockdown and it will come as a surprise to no-one that, despite this, the protections have been extended again until 30 June 2021.
The government was extending to 31 December 2020 the various tenant protections it has brought in since the pandemic began. Perhaps not surprisingly, those protections have now been extended again until 31 March 2021.
September has seen the introduction of compulsory face coverings for staff working within the retail, leisure and hospitality sectors in England in attempts to reduce the spread of coronavirus.
The government announced on 24 September 2020 that the temporary 5% reduced rate of VAT for the tourism and hospitality sectors has been extended to the end of March 2021.
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