Maternity Leave: Self-employment Income Support Scheme

(asked on 19th February 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will amend the Self-Employed Income Support Scheme to take into account periods of maternity leave.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 24th February 2021

The Government has amended the eligibility conditions of the Self-Employment Income Support Scheme (SEISS) to extend eligibility to self-employed parents who were ineligible for the SEISS because they did not submit a tax return for 2018-19, or whose trading profits in 2018-19 were less than their other income because they were pregnant or taking time out of their trade to care for their new-born or newly adopted child.

These individuals were able to claim the past three SEISS grants using either their 2017-18 self-assessment return or an average of their 2016-17 and 2017-18 returns as the basis for their eligibility. They also needed to meet the other standard eligibility criteria for support under the SEISS.

This was not a fundamental change to the SEISS, but an amendment to bring these individuals into eligibility for the scheme. It did not affect the grant calculation for those who submitted a 2018/19 return and were already eligible.

For those already eligible, the calculation for the SEISS grants uses an average of the self-employed individual’s trading profits, which evens out fluctuations in earnings which self-employed people may experience for any number of reasons.

Reticulating Splines