Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the implications for his policies of evidence from the Law Society of Scotland that 32 per cent of Scotland's law firms are limited companies which are excluded from the Self Employed Income Support Scheme and being mainly sole traders are entitled to support under the Coronavirus Job Retention Scheme only if they fully withdraw from providing legal services to their clients.

The Self-Employment Income Support Scheme (SEISS) is available to individuals who are self-employed and who report their trading income through Income Tax Self-Assessment. Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS).

From 1 July, employers can bring back to work employees that have been furloughed for any amount of time and any shift pattern, while still being able to claim a CJRS grant for the hours not worked.

Firms may have access to a range of grants and loans depending on their circumstances, including the Coronavirus Business Interruption Loan Scheme,?Bounce Back Loans,?and the deferral of tax payments.