I refer the honourable Member to the answer given on 18 December 2020 to UIN 127482.

The second SEISS grant was given at 70 per cent of three months of profits. Claims for this up to 30 September 2020 amounted to £5.7 billion in total, which is £1.9 billion per month.

The Government recognises the impact that the changing path of the virus has had on self-employed individuals and has taken action to increase the level of assistance available through the Self-Employment Income Support Scheme (SEISS) Grant Extension.

The overall level of the third SEISS grant has been increased to 80 per cent of average trading profits, meaning that the maximum grant available has now increased to £7,500. This provides equivalent support to the self-employed as is provided to employees through the Government contribution in the Coronavirus Job Retention Scheme.

The Government will also be paying out this grant more quickly by bringing forward the SEISS 3 claims window from 14 December to 30 November.

This will provide an estimated £7.3bn of support to the self-employed through November to January alone, with a further grant to follow covering February to April. This places the SEISS among the most generous schemes for the self-employed in the world.

The SEISS continues to be just one element of a comprehensive package of financial support for the self-employed. The Government has temporarily increased the Universal Credit standard allowance for 2020-21 and relaxed the Minimum Income Floor for the duration of the pandemic meaning that where self-employed claimants' earnings have significantly fallen, their Universal Credit award will have increased to reflect their lower earnings. In addition to this, the self-employed may also have access to other elements of the package, including tax deferrals, rental support, mortgage holidays, and other business support grants.

We recognise the crucial role that freelance individuals play in making our arts and creative industries world-leading.

We recognise the crucial role that individuals play in making our arts and creative industries world-leading. As a result of these grants and loans, organisations will be more able to resume cultural activity, albeit in a socially distanced way, which will increase employment opportunities for freelancers. Each organisation that receives money will know what best they can do to support their workforce, including their freelance workforce.

And the culture recovery fund will benefit freelancers, because it will invest in organisations and help them to reopen, and restart performances. It will help many put on cultural activity within this Financial Year which wouldn’t have been possible without this funding.

The government has taken active steps to support the self-employed. Over three quarters of eligible people in the cultural sectors have benefitted from the Self-Employment Income Support Scheme (SEISS).

The Arts Council England has made £119 million available to individuals, with £23.1 million already distributed and £95.9 million currently available to apply for via open funds. This includes:

• £17.1 million distributed through the Emergency Response Fund for individuals;

• £6 million distributed by a series of Benevolent Funds focused on the self employed.

• £18 million available through their Developing Your Creative Practice fund;

• £77.9 million available through National Lottery Project Grants (available to both individuals and organisations).

And the £1.57 billion Culture Recovery Fund will benefit freelancers, because it will invest in organisations and help them to reopen, and restart performances. It will help many put on cultural activity within this Financial Year which wouldn’t have been possible without this funding.

The 1,385 successful arts recipients that were announced on Monday 12 October set out in their applications that this support would enable them to deliver over £150million of cultural activity before the end of March 2021. As organisations prepare for this activity, they will likely increase their employment of cultural freelancers.

We continue to engage with the sector to discuss the on-going challenges facing the industry.

The Self-Employment Income Support Scheme (SEISS) continues to be one of the most generous self-employed COVID-19 support schemes in the world. Unfortunately, it has not been possible to include those who began trading after the 2018-19 tax year in the SEISS. This was a very difficult decision and it was taken for practical reasons. The most reliable and up-to-date record of self-employed income is from 2018-19 tax returns. Individuals can submit Income Tax Self-Assessment returns for 2019-20 trading activity, but there would be significant risks for the public purse if the Government relied on these returns for the SEISS.

Those not eligible for the SEISS may still have access to other elements of the financial support package made available by the Government. This package includes Bounce Back loans, tax deferrals, rental support, mortgage holidays, and other business support grants. The Government has also temporarily increased the Universal Credit standard allowance for 2020-21 by £20 per week and relaxed the Minimum Income Floor, so that where self-employed claimants' earnings have significantly fallen, their Universal Credit award will have increased to reflect their lower earnings.

We have relaxed the application of the Minimum Income Floor (MIF) for all self-employed UC claimants affected by the impact of COVID-19. This means that that a drop in earnings due to sickness or self-isolation, or as a result of the impact of the outbreak, will now be reflected in a claimant’s award. It ensures that the self-employed are supported by the benefit system so that they can follow the Public Health England guidance on social distancing and self-isolation.

The Chancellor has announced a Self-Employed Income Support Scheme that will help millions of people across the UK, with those eligible receiving a cash grant worth 80% of their average monthly trading profit over the last three years. This covers 95% of people who receive the majority of their income from self-employment.

The government has also announced a package of temporary welfare measures to support those on low incomes through the outbreak, including relaxing the Minimum Income Floor for all self-employed claimants affected by the economic impact of COVID-19. Taken together, these measures provide over £6.5bn of additional support through the welfare system.

HM Revenue and Customs (HMRC) does not routinely record compliance activity on a geographical basis.

However, the Government is aware of the risks presented by false self-employment. HMRC’s Employment Status and Intermediaries Team focuses its resources on addressing these risks.

Where companies are believed to have misclassified individuals as self-employed, HMRC establishes the facts of the case and will take steps to ensure that all of the appropriate tax, National Insurance contributions, interest and penalties are paid.