Source · Select Committees · Public Accounts Committee

Recommendation 9

9

We asked HMRC whether it had carried out any evaluation of the Eat Out to...

Conclusion
We asked HMRC whether it had carried out any evaluation of the Eat Out to Help Out scheme to inform its possible reintroduction.23 The scheme allowed customers, at participating establishments, to get a 50% discount on food or non-alcoholic drinks to eat or drink in (up to a maximum of £10 discount per diner) every Monday, Tuesday and Wednesday between 3 and 31 August 2020.24 HMRC told us that HM Treasury will announce in due course its plans for evaluating the Eat Out to Help Out and other COVID-19 support schemes. The Department explained the purpose of the Eat Out to Help Out scheme was to increase demand in the restaurant sector. HMRC told us that, while there is some evidence to show this had been achieved, there will need to be a fuller evaluation of how well the scheme worked, the error and fraud risk and whether the scheme had achieved value for money.25 19 Qq 5–6, 8 20 Letter dated 3 December from HMRC Permanent Secretary to Chair 21 Qq 9, 11 22 C&AG’s Report, para 2.2 & Figure 10 23 Qq 29, 35–36 24 Q 31; C&AG’s Report, Figure 10 25 Qq 29, 31–33 HMRC performance 2019–20 11
Government Response Acknowledged
HM Government Acknowledged
2. 1 The government agrees with the Committee’s recommendation. Ta rget implementation date: March 2021 2.2 The government has had to balance providing longer-term certainty on the schemes with the need to be responsive to the evolving impact of COVID-19 and ensure economic support is tailored to the latest circumstances. The government's principle has always been that financial support will follow the path of the virus. This will sometimes mean reviewing policy at short notice where the nature of the pandemic has changed significantly, such as when the CJRS was extended in October 2020. 2.3 The government is committed to providing as much clarity and forewarning as possible on support arrangements. For example, in December 2020, details were announced of the extension of CJRS to the end of April 2021, on its current terms. At the Budget 2021, the Chancellor gave further certainty to businesses, allowing them to plan ahead with confirmation that the CJRS and the Self-Employment Income Support Scheme (SEISS) would continue until September 2021 2.4 The department’s approach to operational communications to support successful implementation of the schemes has been based on four stages - announce, prepare, launch and support - with proactive communications across channels including stakeholder engagement and roundtables, emails to millions of customers, MPs, stakeholders and agents, social media awareness and calls to action, published guidance and webinars. This has ensured awareness of the schemes, that customers know how to check if they are eligible, what action they need to take and by when, and where they can find further support. This includes helping customers to prepare in advance for making claims under the schemes. 2.5 The department continues to adapt their approach based on customer and stakeholder feedback and will write to the Committee in more detail in March 2021, setting out this approach and lessons learnt.