Recommendation 11

HM Government Not Addressed

The Government has introduced a range of measures to support firms and self-employed individuals impacted by Coronavirus. The legal sector has been able to access several of these measures which, alongside the support from the Ministry of Justice and Legal Aid Agency, have helped maintain access to justice for the most vulnerable in society. The Self-Employed Income Support Scheme (SEISS) requires self-employed individuals to have submitted their Income Tax Self-Assessment tax return for the tax year 2018–19 to be eligible. This was a difficult decision and it was taken for practical reasons, to minimise the opportunity for fraudulent activity, as the 2018–19 tax returns are the most reliable and up-to-date record of self-employed income. Regarding business rates, the Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors and their inability to use their premises during the crisis. While some businesses that are not eligible for business rates relief may be affected by COVID-19, such as legal firms, those businesses have benefitted from the wider business and employment support package. A range of further measures to support all businesses, including those not eligible for the business rates holiday were also made available, including the Bounce Back Loan Scheme, the Coronavirus Business Interruption Loan Scheme, the Coronavirus Job Retention Scheme, and deferring Value Added Tax (VAT) payment for a limited period. We will continue to work closely with legal practitioners and other providers of legal support to monitor the legal aid market as demand increases in the courts and the Treasury’s schemes draw to a close, to understand how firms are responding to COVID-19 and will take the necessary action to maintain access to justice.