The likelihood of a massive financial loss for some years, possibly amounting in total to a seven-figure sum, is the COVID-created challenge facing authorities which support indoor leisure.

Unfortunately, there is no clear end to this loss. Footfall (and therefore income) may not recover in the medium-term or at all and the grants, furlough payments and any non-domestic rates relief which all assist, may soon cease. Plus, where services are externalised, the loss is likely to include compensation to external providers, who are also struggling because of the pandemic. This article considers the commercial and legal implications of COVID on indoor leisure, including: