Cheers WG
Hmm... that was my fear.... seems a tad unfair for employees who had to be laid off before the scheme was announced who would otherwise have been furloughed had the scheme existed. That said, AFAIK, the cafe owner has only 'informally' laid off the employees so they may not have informed HMRC yet and therefore not techincally off the payroll yet. Who knows. Let's see how it pans out.