Self-employment Income Support Scheme

(asked on 5th March 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC can use its discretion in individual cases when approving applications to the Self-Employment Income Support Scheme.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 10th March 2021

There is no legal right of appeal against decisions made in relation to the Self-Employment Income Support Scheme (SEISS), and there is also no legal provision for ‘reasonable excuse’ within the legal framework for SEISS.

HMRC have limited discretion in operating the SEISS and any exercise of this discretion must be rational and justifiable on the grounds of good management and administration. This discretion can only be used in exceptional circumstances. Such circumstances could include situations where HMRC have made an error which has affected an individual’s eligibility for, or amount of, a SEISS grant.

The SEISS continues to be just one element of a substantial package of support for the self-employed. Those ineligible for the SEISS may still be eligible for other elements of the support available. The temporary £20 per week increase to the Universal Credit standard allowance has been extended for six months, and the Government has decided to extend the suspension of the Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition to this, they may also have access to other elements of the package, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.

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