Recommendation 10

The government’s view that businesses were unable to survive more than a two- week lockdown period was based on anecdotal evidence, and a survey conducted by the Association of Chartered Certified Accountants in mid-April.23 The Department told us that its prime role when gathering data to inform decisions on support schemes is to consider the economic impact, however it did not prepare a business case for the Scheme.24 Furthermore, the Department was not aware of any estimates made of the anticipated loss to the economy if the Scheme had been designed differently.25 Nor did Government have any information on which types of business were most in need of support, and which would be unsustainable even in the absence of a pandemic.26 Shortcomings in the Scheme’s design