Self-Employment Income Support Scheme a 5th grant covering May 2021 to September 2021 will be open to claims from late July 2021
The grant is taxable and will be paid out in a single instalment.
Guidance for claiming the grant will be available by the end of June 2021.
1. Who can claim
To be eligible for the grant you must be a self-employed individual or a member of a partnership.
1.1 When you must have traded
You must have traded in the tax years:
2019 to 2020 and submitted your tax return on or before 2 March 2021
2020 to 2021
You must either:
be currently trading but are impacted by reduced demand due to coronavirus
have been trading but are temporarily unable to do so due to coronavirus
1.2 Your tax returns
To work out your eligibility for the fifth grant, we’ll first look at your 2019 to 2020 Self Assessment tax return. Your trading profits must be no more than £50,000 and at least equal to your non-trading income.
If you’re not eligible based on your 2019 to 2020 tax return, we’ll then look at the tax years 2016 to 2017, 2017 to 2018, 2018 to 2019 and 2019 to 2020.
1.3 Deciding if you can claim
You must declare that:
you intend to continue to trade
you reasonably believe there will be a significant reduction in your trading profits due to reduced business activity, capacity, demand or inability to trade due to coronavirus from May 2021 to September 2021
You must keep evidence that shows how your business has been impacted by coronavirus resulting in less business activity than otherwise expected.
HMRC expects you to make an honest assessment about whether you reasonably believe your business will have a significant reduction in profits.
Self-Employment Income Support Scheme fifth grant
2. How the Self-Employment Income Support Scheme fifth grant is different
The amount of the fifth grant will be determined by how much your turnover has been reduced in the year April 2020 to April 2021.
We’ll provide more information and support by the end of June 2021 to help you work out how your turnover was affected.
2.1 How much you’ll get
Turnover reduction
How much you’ll get
Maximum grant
30% or more
80% of 3 months average trading profits
£7,500
less than 30%
30% of 3 months average trading profits
£2,850
3. When you can claim
The online claims service for the fifth grant will be available from late July 2021.
If you’re eligible based on your tax returns, HMRC will contact you in middle of July 2021 to give you a date that you can make your claim from.
Aberdeenshire and Moray will move to level 1, Glasgow to move to Level 2 and Scotland remains on the right track.
The First Minister outlined the next steps to Parliament and confirmed that Glasgow will move to Level 2 from 00:01 on Saturday 5 June 2021.
The following mainland local authority areas will also remain at Level 2, while the situation with the virus is monitored closely:
East Dunbartonshire, East Renfrewshire and Renfrewshire
East Ayrshire, North Ayrshire, and South Ayrshire
North Lanarkshire and South Lanarkshire
Edinburgh and Midlothian
Stirling and Clackmannanshire
Dundee
At the same time, from 00:01 on Saturday 5 June 2021, these 15 mainland local authorities will move to Level 1:
Highland and Argyll & Bute
Aberdeen City, Aberdeenshire and Moray
Angus and Perth & Kinross
Inverclyde and West Dunbartonshire
Falkirk
Fife
West Lothian and East Lothian
The Scottish Borders
Dumfries & Galloway
Aberdeenshire and Moray
All islands currently in Level 1 will move to Level 0 at the same time due to sustained low numbers of cases. Everyone is encouraged to get tested to help stop the spread of COVID-19 by finding cases that might be missed, as around 1 in 3 people with COVID-19 don’t have symptoms.
First Minister Nicola Sturgeon said:
“I appreciate that today’s decisions will feel like a mixed bag. That reflects the fact that we are in a transition phase. No part of the country is going backwards today. Before the vaccines, that would have been impossible on case numbers like this. But the vaccines are changing the game. And that means we can still be optimistic about our chances of much more normality over the summer and beyond.
Aberdeenshire and Moray
“As always, all of us have a part to play in beating this virus back. So please, stick with it, and each other.”
For local authority areas in Level 2, we will be providing support to soft play and other closed sectors that had expected to open, or operate in a different way from 7 June. Full details will be provided by the Cabinet Secretary for Finance tomorrow.
Aberdeenshire and Moray on Level 1: what you can do
you can meet socially in groups:
of up to 6 people from 3 households in your home or theirs – and can stay overnight
of up to 8 people from 3 households in an indoor public place like a café, pub or restaurant
of up to 12 people from 12 households outdoors in your garden or a public place
under 12s do not count towards the total number of people or households meeting outside but do count towards the number of households indoors
you do not need to physically distance from family and friends in a private home
you can travel anywhere in Scotland in Levels 0, 1 or 2 but must not enter a Level 3 or 4 area unless for a permitted reason
you can travel anywhere in England, Wales, Northern Ireland, the Isle of Man or the Channel Islands – before you travel you must check the travel rules in those countries
you can provide informal childcare, for example to look after a grandchild
up to 100 people can attend weddings and funerals
tradespeople can carry out any work and repairs in your home such as painting, decorating or repairing
you should work from home where possible
Aberdeenshire and Moray, What can open at Level 1
Places and business that can open at Level 1 include:
cafés, pubs and restaurants
all shops and stores
all close contact services including hairdressers, barbers and beauty salons
gyms, leisure centres and swimming pools
tourist accommodation
all visitor attractions
all public buildings like libraries and community centres
all entertainment (apart from nightclubs and adult entertainment)
stadiums and events – with maximum numbers
Aberdeenshire and Moray, What must close at Level 1
Places and business that must close at Level 1 include:
Peterhead Community Centre, test has been extended until the end of June
Residents of Peterhead and the surrounding should note that the community testing for those without Covid symptoms has been extended until the end of June.
You can still get tested and also pick up your own pack of lateral flow tests at the Rescue Hall on Prince Street from 8am-8pm. It remains open to anyone who lives, works or studies in and around the town.
By taking the test, residents will be able to better protect their family, colleagues and the wider community by ensuring they are not spreading the virus to others without knowing it.