Job support scheme extended

• The job support scheme is expanded.
• Two schemes: JSS open and JSS closed.
• Employer and employee eligibility conditions.
• Two further grants for eligible self-employed persons.
• Extra funding to support businesses.

It seems that this winter may be worse than expected. Just less than a month after the chancellor’s Winter Economy Plan on 24 September he made another ‘plan for jobs’ announcement on 22 October (tinyurl.com/y4mbcbln). The aim of the latest plan is to ‘significantly increase the generosity and reach of [the government’s] winter support schemes to ensure livelihoods and jobs across the UK continue to be protected in the difficult months to come supporting jobs and helping to contain the virus’ (tinyurl.com/y4aob8uh).

The chancellor’s previous plan and the new job support scheme (JSS) were summarised in ‘Winter is coming’ (see Taxation 1 October 2020 page 20). Shortly afterwards on...