The New South Wales Government will give every adult in the state $100 to spend on dining and entertainment in an attempt to boost the industries hit hardest by the pandemic. Residents aged 18 and over will receive four $25 vouchers as part of the government's Out and About scheme, which is slated to be announced in the state budget today.

The vouchers, which will be given to six million people, will be distributed via the Service NSW app, with two $25 vouchers for dining out at cafes and restaurants, and two to be used for entertainment such as the cinema, cultural institutions, amusement parks and the performing arts.

They aren't to be used for the purchase of alcohol, retail, gambling or cigarettes, can only be redeemed at Covid-safe venues that sign on to the scheme, and can't be combined into one transaction.

A trial of the program will run in the Sydney CBD in December, with the full scheme to be rolled out early next year. The scheme is similar to the UK Government's Eat Out to Help Out program, which gave diners a 50 per cent discount when they ate out on Mondays, Tuesdays and Wednesdays.

More details will be announced later today.