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UK Government

Self-Employment Income

Self-Employment Income Support Scheme 5th grant

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
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 getMaximum grant
30% or more80% 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.

benefits

Benefits in new financial year introduces changes from 6 April.

Benefits in New Financial year for Pensions, Universal Credit and other benefit pay rates changes in place from 6 April 2021.

Attendance Allowance

Higher rate: £89.60 (from £89.15)

Lower rate: £60.00 (from £59.70)

Carer’s Allowance

April 2021 rate: £67.60 (from £67.25)

Disability Living Allowance

Care Component

Highest: £89.60 (from £89.15)

Middle: £60.00 (from £59.70)

Lowest: £23.70 (from £23.60)

Mobility component

Higher: £62.55 (from £62.25)

Lower: £23.70 (from £23.60)

Employment and Support Allowance

Under 25: £59.20 (from £58.90)

25 or over: £74.70 (from £74.35)

Housing Benefit

Under 25: £59.20 (from £58.90)

25 or over: £74.70 (from £74.35)

Entitled to main phase ESA: £74.70 (from £74.35)

Incapacity Benefit (long-term)

April 2021 rate: £114.70 (from £114.15)

Income Support

Under 25: £59.20 (from £58.90)

25 or over: £74.70 from (£74.35)

Jobseeker’s Allowance (contributions based)

Under 25: £59.20 (from £58.90)

25 or over: £74.70 (from £74.35)

Jobseeker’s Allowance (income-based)

Under 25: £59.20 (from £58.90)

25 or over: £74.70 (from £74.35)

Maternity/Paternity/Shared Parental Pay

Standard rate: £151.97 (from £151.20)

Pension Credit

Single: £177.10 (from £173.75)

Couple: £270.30 (from £265.20)

Personal Independence Payment

Daily Living Component

Enhanced: £89.60 (from £89.15)

Standard: £60.00 (from £59.70)

Mobility Component

Enhanced: £62.55 (from £62.25)

Standard: £23.70 (from £23.60)

benefits
Benefits and Pension

State Pension

Full New State Pension: £179.60 (from £175.20)

Basic Old State Pension (Category A or B): £137.60 (from £134.25)

Widow’s Pension

Standard rate: £122.55 (from £121.95)

Statutory Parental Bereavement Pay

Standard rate: £151.97 (from £151.20)

Statutory Sick Pay

Standard rate: £96.35 (from £95.85)

Universal Credit from April to September (monthly rates shown)

Standard allowance

Single

Single under 25: £344.00 (from £342.72)

Single 25 or over: £411.51 (from £409.89)

Couple

Joint claimants both under 25: £490.60 (from £488.59)

Joint claimants, one or both 25 or over: £596.58 (from £594.04)

Child Elements

First child (born prior to 6 April 2017): £282.50 (from £281.25)

First child (born on or after 6 April 2017) or second child and subsequent child (where an exception or transitional provision applies): £237.08 (from £235.83)

Disabled Child Additions

Lower rate addition: £128.89 (from £128.25)

Higher rate addition: £402.41 (from £400.29)

Limited Capability for Work

Limited capability for work amount: £128.89 (from £128.25)

Limited capability for work and work-related activity amount: £343.63 (from £341.92)

Carer

Carer amount: £163.73 (from £162.92)

Universal Credit from October to March 2022 (monthly rates shown)

Standard allowance

Single

Single under 25: £257.33

Single 25 or over: £324.84

Couple

Joint claimants both under 25: £403.93

Joint claimants, one or both 25 or over: £509.91

For the more information about, benefit increases, visit the www.gov.uk website here.

Lockdown Timetable

Lockdown Timetable for further easing update from 2 April

Lockdown Timetable the current “Stay at Home” rule will be replaced by guidance to “Stay Local” on 2 April.

The First Minister has set out a Lockdown Timetable for the re-opening of parts of society over the next two months.

Lockdown Timetable – Stay at Home regulations will be lifted on 2 April and replaced with guidance to Stay Local, with more services including hairdressers, garden centres and non-essential click and collect services able to open from 5 April.

More college students will also return to on-campus learning and outdoor contact sports will resume for 12-17 year olds on 5 April if progress on vaccination and suppression of Coronavirus (COVID-19) continues.

The Scottish Government then hopes to lift all restrictions on journeys in mainland Scotland on 26 April. Discussions will be held with island communities already in lower levels on the possibility of having a faster return to more socialising and hospitality with restrictions on mainland travel to protect against importation of the virus.

Lockdown Timetable
Lockdown Timetable

Vaccination of all nine JCVI priority groups – more than half of the population, accounting for 99% of COVID-related fatalities – is expected to be completed by mid April, supplies allowing. The dates outlined are enabled by strong new evidence that suggests vaccines reduce the chances of transmitting the virus as well as reducing serious illness and death, even after a first dose.

Lockdown Timetable Further expected easing on 26 April includes:

  • all retail premises, libraries, museums and galleries, tourist accommodation would be able to open
  • the hospitality sector would be able to reopen outdoors for the service of alcohol, and potentially open indoors for non-alcohol service
  • up to four people from two households could be able to socialise indoors in a public place such as a café or restaurant
  • six people from up to three households could be able to meet outdoors and the limit on wedding and funeral attendance could be raised to 50 people
  • gyms and swimming pools would be open for individual exercise and non-essential childcare would be permitted
  • non-essential work in peoples’ homes and driving lessons could resume from this date

On 17 May, it is hoped that groups of four people from two households would be able to socialise indoors in a private home, and that cinemas, amusement arcades and small scale outdoor and indoor events could restart with limits on capacity. Further easing on this date would include outdoor contact sport for adults and indoor group exercise

The Nicola Sturgeon also indicated that in early June it is hoped that Scotland Lockdown Timetable could move to Level 1 and by end of June to level 0.

Grants of up to £7,500 for retailers and up to £19,500 for hospitality and leisure businesses will be paid in April to help businesses re-open progressively. These one-off re-start grants will replace ongoing Strategic Framework Business Fund (SFBF) payments and will provide more money up front to help with the costs of re-opening.

Eligible businesses must have applied to the SFBF by 22 March in order to receive these payments. The last four-weekly SFBF payment of up to £3,000 will be paid on 22 March, as scheduled. Targeted restart grants for businesses that are not in scope for the current SFBF support package may be considered if the Scottish Government receives further consequentials from the UK Government.

First Minister Nicola Sturgeon said:

“Vaccination is already having a significant impact on the number of deaths in Scotland, and research giving us more confidence in its effects against new variants and in helping prevent transmission. That gives us more confidence in setting possible dates for our next steps out of lockdown in addition to the significant changes set out last week to allow more socialisation, and get children back to school as soon as possible.

“It is not possible to provide specific dates or details for coming out of lockdown beyond 17 May – that will depend on what impact there is from the changes already made – however my hope and ambition is that from early June, all of Scotland will effectively be in level 1 of the levels system, allowing for a further easing of restrictions – and possibly moving to level 0 in late June.

“That is not the endpoint – we hope and expect that vaccination, better treatments, continued use of the test and protect system, and proportionate ongoing precautions such as good hand hygiene will allow us to keep COVID under much greater control.

This will allow us to enjoy many of the things that we took for granted before the pandemic– normal family gatherings where we can hug our loved ones, sporting events, gigs and nightclubs. I cannot set a date for that point yet, but I do believe that over the coming weeks as more and more adults are vaccinated it will be possible to set a firmer date by which many of these normal things will be possible, and I am very optimistic that this date will be over the summer.

“Thanks to the sacrifices we all made three months ago, and the success of the vaccination programme we are now in a much better and brighter position, with well-earned optimism as we look ahead to the summer.

We are getting the virus under control, but it is still dangerous, and to reach these dates it’s more important than ever now to stay within the rules – until 2 April stay at home, except for essential purposes; don’t meet people from other households indoors, and follow the FACTS advice when out and about.”