Recommendation 9

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