Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department made before deciding how (a) maternity leave, (b) sick leave and (c) holidays affect the value of claims made to the Self-Employment Income Support Scheme.

The Government takes care to pay due regard to the equality impacts of its policy decisions relating to the Covid-19 outbreak, including the equality impacts of the SEISS, in line with all legal requirements and the Government’s commitment to promoting equality.

It is not possible for HMRC to know the reasons why an individual’s profits may have dropped in earlier years from income tax self-assessment returns. However, by calculating the grant on a three-year average of profits, the SEISS supports people who saw a dip in profits for parental/sickness leave.

HMRC have published statistics about the number and value of SEISS claims made by 31 May, including a breakdown by gender. These can be found at: https://www.gov.uk/government/statistics/self-employment-income-support-scheme-statistics-june-2020