The Ministry of Housing, Communities & Local Government (MHCLG) has published guidance for local authorities in England on how to access the local government income compensation scheme for lost sales, fees and charges resulting from the coronavirus (COVID-19) pandemic. This one-off income loss scheme should help compensate for irrecoverable and unavoidable loss generated in the delivery of services during the 2020–2021 financial year. Thanks to the scheme, authorities will absorb losses of up to 5% of their planned 2020–2021 sales, fees and charges income, with the government compensating them for 75p in every pound of relevant loss thereafter. The guidance sets out principles for determining which losses are eligible, as well as examples on who can access the scheme.