The spread of the virus has affected rugby since early March, with the final matches of the Six Nations, including Scotland's game against Wales, postponed.

Since then, match day revenue for the body as well as for clubs in the Pro 14 and European Professional Club Rugby tournaments has been affected as no matches have gone ahead for over a month.

Scottish Rugby brought in the Club Hardship Fund, to assist clubs who were affected by the pandemic.

Chief executive Mark Dodson has now said there is no guarantee that activity will resume during the summer.

"Like many we hope the professional game season can be completed, but have no guarantee that even a truncated end to any of the competitions will happen," he said.

"As it now stands it would appear very unlikely the annual summer tours to the Southern Hempishere will take place, this has a further impact on our income.

"There is also developing uncertainty on when Scottish Rugby might be able to put Autumn test tickets on sale, and indeed if these games will go ahead as originally planned."

Those games for the Autumn tests were set to be against Argentina, Japan and New Zealand in November.

If the Autumn tests are cancelled, the expected loss is set to reach in excess of £12 million ($15 million/€13.7 million).

The Board have agreed to cut their fees by 25 per cent until at least September 1 to help with the financial burden, and Dodson has voluntarily cut his salary by 30 per cent for the same date.

Executive directors have cut their salaries by 25 per cent and have also waived any bonus entitlements for the last financial year.

Other staff have been furloughed through the Government scheme.

Scottish Rugby were fined £70,000 ($90,000/€80,000) by World Rugby last year after comments made by Dodson at the Rugby World Cup in Japan, surrounding Typhoon Hagibis, were ruled to amount to misconduct.