Date17 Jul 2020
Outlined in this insight are details of the support available for the dental sector during COVID-19 and an update on the extensions, where applicable, of the schemes available.
From 1 July 2020 a much more relaxed, flexible scheme is available. The following are important to note:
NHS Practices will be expected to continue to pay designated NHS employees and self-employed staff at the same rate.
You can claim if you are a self-employed individual or a member of a partnership. All the following criteria apply:
In early May 2020, you were able to check online with HMRC whether you were eligible for a grant. This grant paid up to £2,500 per month for three months (maximum £7,500), based on 80% of average taxable profits for the three years; 2016/2017, 2017/2018 and 2018/2019.
Applications under this scheme for the first grant should have been made by 13 July 2020.
The scheme has now been extended however and applications for a second grant for newly affected businesses and those that continue to be adversely affected after 14 July 2020 can be claimed from 17 August.
This grant paid up to £2,187.50 per month for three months (maximum £6,562.50), based on 70% of average taxable profits for the three years; 2016/2017, 2017/2018 and 2018/2019.
Statements have been issued in recent weeks by HMRC confirming the deferral to 31 January 2021.
It is important to note that:
If you are concerned about paying your tax due to coronavirus, you can call HMRC’s helpline for help and advice: 0800 0159 559.
These government backed loans are proving to be popular and many of the initial delays in processing applications have been overcome by the banks involved. There remain delays, however.
We would strongly recommend speaking to a member of our Banking and Finance team about your requirements.
Outlined below are the most recent updates across the UK.
Dental practices were asked to re-open for face-to-face care on 8 June with progression towards a resumption of the full range of routine dental care, including AGPs. Any progression is to be ‘risk managed’ by individual practices.
The transition to recovery may prove costly in terms of reduced capacity, PPE and staffing issues.
We saw movement on the key issue of access to central PPE supplies for dental practices, with the Minister indicating that the Department will issue £800k-£1m worth of PPE to support dental practices on entering Phase 2. This large consignment of Level 1 PPE for GDPs will include Type IIr masks, visors, gloves and aprons - almost 3 million items in total. The Business Services Organisation will begin deliveries to dental practices in the next 10-14 days (as at 2 July), in proportion to a practice’s Health Service commitment.
Pressure on the NI Health Minister to acknowledge the need for adequate financial support for the profession continues.
Phase 3 of the dental remobilisation plan can start from Monday 13 July, with NHS dental contractors able to see patients for non-aerosol routine care. All NHS practices are expected to be open and operating under phase 2, as a minimum, by 31 July 2020.
This is not however business as usual with no expectation of any substantial increase in activity. Subject to social distancing, more patients will be seen than under Phase 2 and additional PPE will be supplied to NHS Practices.
At present all NHS patients in need of AGPs should continue to be referred to an urgent dental care centre.
The current Phase 2 financial support measures are being maintained. In addition, the General Dental Practice Allowance (GDPA) is being increased by 30 per cent to help with the additional costs of running a Practice. The GDPA cap will also increase.
The Scottish Government intends to issue a revised Statement of Dental Remuneration (SDR) with a covering memorandum from Monday 13 July.
By way of compare and contrast, private practitioners are able to offer AGPs, subject to prior submission of revised risk assessments and operating procedures to Healthcare Improvement Scotland.
From 1 July 2020, practices will receive 90% of their contract value. This will then move up to 100%, potentially from September. In return for this 90% of contract value, practices will work within the scope of the de-escalation plans, at present in the amber phase, and work through the back-log of patients as best as possible on a prioritisation of needs basis.
Practices can be in heightened amber and only offering non-AGPs or be in low amber and be offering AGPs as well, as long as they are set up and signed off by the relevant authority.
Patient numbers remain a serious concern for practices and the COVID crisis impacts business viability.
If you require more information on the support available, or would like to arrange a call, please get in touch with our dental expert, Vanessa Pople, or your usual Azets contact.
Please also refer to our insights page for further information, which is regularly updated with the latest news, insight and details of the economic support and measures as they are announced by our Government.