Extension of SEISS to include some self-employed people whose 2018/2019 income was affected by pregnancy or parental responsibilities

Low Incomes Tax Reform Group issues new guidance as Self-Employment Income Support Scheme reopens for applications

As the Self-Employment Income Support Scheme (SEISS) reopens for applications today, the Low Incomes Tax Reform Group (LITRG) has highlighted the extension of the scheme to include some self-employed people whose 2018/2019 income was affected by pregnancy or parental responsibilities.

While people whose income in 2018/2019 was affected by pregnancy or taking time off for maternity, paternity or adoption, for example, may not have qualified for support under the original terms of the Scheme, LITRG's updated guidance highlights that they may now be eligible if their 2018/2019 trading profits or total income were affected due to one of the following -

• caring for a child within 12 months of the date of birth of the child (where they have parental responsibility); or
• if they are an adopter, caring for a child within 12 months of the date a child was placed for adoption with them (or if adopting from overseas, the date the child arrives in the UK); or
• pregnancy; or
• maternity at any time within the period of 26 weeks from the date of giving birth.

NB - the extension was introduced by a further Treasury Direction dated 1 July 2020, issued under sections 71 and 76 of the Coronavirus Act 2020.

For more information see Self-Employment Income Support Scheme: What’s new? from litrg.org.uk