Official Statistics

Self-Employment Income Support Scheme statistics: June 2021

Published 3 June 2021

1. Overview

This publication covers the fourth grant for the Self-Employment Income Support Scheme (SEISS) administered by HM Revenue and Customs (HMRC) up to 9 May 2021.

The release is classified as Experimental Statistics as the methodologies used to produce the statistics are still in their development phase. As a result, the data are subject to revision. These statistics have been produced quickly in response to developing world events.

The Office for Statistics Regulation, on behalf of the UK Statistics Authority, has reviewed them against several key aspects of the Code of Practice for Statistics and regards them as consistent with the Code’s pillars of Trustworthiness, Quality and Value.

1.1 Contact details

For queries or feedback on this publication, please email:

• S Chelley
• M Qasim

For press queries, please contact HMRC Press Office:

• L Billard
• D Allen

1.2 Next release

This next release is scheduled for 1 July 2021.

2. Main findings

The main findings from these statistics are:

• To date £24.5bn has been paid in SEISS grants in total (up to 9 May). Across the four schemes 2.8m individuals have received a grant and 8.8m total grants have been claimed

• The Government announced a significant change in access to the SEISS, basing the fourth and fifth grants on 2019-20 Self-Assessment tax returns. Around 5.0 million individuals reported self-employment income for the tax year 2019 to 2020, and had their data assessed for potential SEISS eligibility. In order to be assessed, a self-employed individual needed to have traded in the tax year 2019 to 2020 and submitted a Self-Assessment tax return on or before 2 March 2021 for that year

• Via this process, 3.4 million self-employed individuals were identified as potentially eligible for the fourth SEISS grant. This means that they met the criteria for the scheme based on Self-Assessment returns from 2019 to 2020 and earlier years. However, some of the potentially eligible businesses will not have been affected by Coronavirus or have ceased trading since 2019 to 2020 so will not have been eligible

• Not all cases will claim the grant. By 9 May, 1.7 million (50%) of the potentially eligible population have claimed the fourth SEISS grant with the value of these claims totalling £4.7 billion. The claims window closed on 1 June 2021. The 1 July statistical release will cover the claims period for the fourth grant

• Around 500,000 people are brought into scope who either became self-employed in 2019-20; or were ineligible for previous grants, but now may be eligible for the fourth grant based on submitting their 2019-20 tax return

• There are 90,000 (5%) claims by individuals that were not previously assessed for eligibility for the third grant of SEISS in 2019/20. 51,000 (3%) claims are by individuals that were assessed for the third SEISS grant and found ineligible but are now eligible to claim SEISS based on their 2019/20 returns

• For the fourth SEISS grant the average value per claim was £2,800

• Around two-thirds of the potentially eligible population are male (2.3m). The average claim for females is lower at £2,200 compared to the average claim for males of £3,100

• Around 91% of claimants are aged between 25 and 64 and take-up of the grant in those age groups is at or above 47%. No single age group dominates take-up of the fourth SEISS grant, although take-up is notably lower among the over 65s at 35%

• The sector with the highest number of potentially eligible individuals and the highest proportion of claims is the construction industry. By 9 May, construction workers had made 555,000 claims for the fourth SEISS grant, totalling £1.9 billion

• The two regions with the highest number of claims of the fourth SEISS grant are London (349,000) and the South East (238,000), reflecting their relative sizes

• Of the 1.6 million that did not meet one or more of the SEISS criteria, 1.4 million (84%) had trading profits less than non-trading profits (e.g. income from employment, investment or other income sources), 0.5 million (32%) had trading profits of £0 or made a loss and 0.2 million (11%) had trading profits over £50,000 (N.B. Individuals may be counted more than once). This represents a slight decline on the 1.7 million individuals who were assessed as ineligible for the third SEISS grant in our February statistics

3. About this release

The Self-Employment Income Support Scheme (SEISS) provides support for self-employed individuals whose business has been affected by Coronavirus (COVID-19). On the 22 April 2021 applications for the fourth grant of SEISS opened. To make a claim for the fourth grant businesses must have had a new or continuing impact from coronavirus between 1 February 2021 and 30 April 2021. This is a grant worth 80% of their average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total.

To be eligible for the fourth SEISS grant an individual must have traded in both tax years:

• 2019 to 2020 and submitted their tax return on or before 2 March 2021
• 2020 to 2021

They must either:

• be currently activiely trading but impacted by reduced demand due to coronavirus
• have been previously trading but are temporarily unable to do so due to coronavirus

They must also declare that they:

• intend to continue to trade
• reasonably believe that there will be a significant reduction in trading profits

The data used in this release cover claims for the fourth grant in the SEISS up to 9 May 2021. This data has been matched with other HMRC data to present breakdowns of claims by:

• age and gender
• sector of the economy, and
• geography

Information on the first three SEISS grants can be found on gov.uk:

HMRC coronavirus (COVID-19) statistics - GOV.UK

Supplementary tables have also been published by HMRC and offer a further breakdown of the first and second SEISS grants up to 31 October 2020. This includes the ineligible population with positive trading profits less than their non-trading income split by income source (for further details please see table 5d):

Self-Employment Income Support Scheme statistics: November 2020 - GOV.UK

4. Total SEISS grant claims

To date, 2.8m individuals have claimed at least one of the four SEISS grants. In total, £24.5bn has been claimed across 8.8m total claims. The claims window for the fourth SEISS grant closed on 1 June. The 1 July statistical release will cover the full claims period for the fourth grant.

Table 1 - Number and value of claims, and number of individuals claiming each SEISS grant to 9 May

Grant	Total no. of claims made to 09/05/21 (000s)	Total value of claims made to 09/05/21 (£m)	Average value of claims made to 09/05/21 (£)
First SEISS grant	2,609	7,589	2,900
Second SEISS grant	2,351	5,930	2,500
Third SEISS grant	2,194	6,218	2,800
Fourth SEISS grant	1,680	4,736	2,800
All SEISS grants	8,834	24,473	2,800
Number of individuals	2,843	24,473	8,600

5. Self-Employment Income Support Scheme fourth grant claims and eligibility

Around 5 million individuals who reported income from self-employment were assessed for SEISS: 3.4 million of these were found to be potentially eligible and 1.6 million were found to be ineligible.

By 9 May 2021, HMRC received 1.7 million claims for the fourth grant of the Self-Employment Income Support Scheme (SEISS) from a total potentially eligible population of 3.4 million. This represents a take-up rate of 50%. These claims totalled £4.7 billion with an average award of £2,800 per claimant.

Eligibility for Self-Employment Income Support Scheme required an individual to have levels of income which met specific tests on:

• their 2019 to 2020 tax year income, or
• the combination of income for consecutive tax years 2016 to 2017, 2017 to 2018, 2018 to 2019, and 2019 to 2020 where available

With 2019 to 2020 tax year income assessed for the first time, some individuals could claim a SEISS grant that were previously unable to do so. These individuals are now described as either:

• not previously assessed, meaning they were not assessed for eligibility for the third SEISS grant, for example because they did not submit a Self-Assessment return for 2018/19
• previously ineligible, meaning they were assessed for the third SEISS grant, but did not meet the criteria for eligibility, for example because their trading profit was less than their non-trading income

Around 500,000 people are brought into scope who either became self-employed in 2019-20; or were ineligible for previous grants, but now may be eligible for the fourth grant on the basis of submitting their 2019-20 tax return.

Table 2 - SEISS potentially eligible population, number and value of fourth grant claims to 9 May, by status

Status	Total potentially eligible population (000s)	Total no. of claims made (000s)	Total value of claims made (£m)	Average value of claims (£)
Previously eligible	2,859	1,540	4,428	2,900
Not previously assessed	310	90	206	2,300
Previously ineligible	194	51	102	2,000
All	3,364	1,680	4,736	2,800

Figures below represent all criteria that apply to each individual from both sets of tests. Additionally, within each element individuals can be ineligible for multiple reasons and, as a result, there is a high level of overlap between the categories presented below.

Of the 1.6 million individuals who were assessed to be ineligible:

• 84% (1,388,000) had a trading profit that was less than their non-trading income;
• 32% (532,000) had a trading profit £0 or less;
• 11% (181,000) had trading profit exceeding £50,000 per year;
• 6% (106,000) were ineligible for other reasons,

6. Self-Employment Income Support Scheme fourth grant by gender

Figure 1 shows the number of claims for the fourth SEISS grant and the potentially eligible population by gender. Table 2 also shows claim values by gender.

Of 5.0 million individuals who were assessed for SEISS, men make up around two-thirds (65%), and also make up a slightly higher proportion (68%) of the potentially eligible population.

By 9 May, HMRC had received 1,189,000 claims from men totalling £3.6 billion compared to 491,000 claims from women for £1.1 billion. Males have a higher take-up rate than females (52% compared to 46%) and their average grant value (£3,100) is higher than the average for females (£2,200).

Figure 1: The SEISS potentially eligible population and fourth grant claims to 9 May 2021 by gender

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Table 3 - SEISS potentially eligible population, number and value of fourth grant claims to 9 May, by gender

Gender	Assessed for potential eligibility (000s)	Total potentially eligible population (000s)	Total no. of claims made (000s)	Total value of claims made (£m)	Average value of claims (£)
Male	3,259	2,293	1,189	3,640	3,100
Female	1,746	1,070	491	1,094	2,200
All	5,009	3,364	1,680	4,736	2,800

Table 4 - Number and value of fourth grant claims to 9 May, by not previously assessed and previously ineligible

Gender	Number of claims made by not previously assessed	Value of claims made by not previously assessed (£m)	Average value of claims made by not previously assessed (£)	Number of claims made by previously ineligible	Value of claims made by previously ineligible (£m)	Average value of claims made by previously ineligible (£)
Male	65,000	162	2,500	33,000	74	2,200
Female	25,000	43	1,800	18,000	28	1,600
All	90,000	206	2,300	51,000	102	2,000

7. Self-Employment Income Support Scheme fourth grant by age group

Figure 2 and Table 5 show the assessed for potential eligibility population, the potentially eligible population and volumes of claims made for fourth grant by age group. Table 5 also shows claim values by age.

Around 89% of individuals who were assessed as potentially eligible were between the ages of 25 and 64, with 91% of claimants coming from this age group. Take-up of the grant in these age-groups is at or above 47%. No single age group dominates, and claims are evenly spread.

The take up rate is noticeably lower for those who are aged 65 and over (35% have claimed), although they have the highest average claim value at £3,100. The youngest age group have the lowest average claim value at £2,200.

Figure 2: The total potentially eligible population and number of claims to 9 May 2021 by age group

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes

1. Age is calculated at the date the fourth grant of the Self-Employment Income Support Scheme opened on 22 April 2021.
2. There is missing age information for 26,000 in the potentially eligible population.

Table 5 - Potentially eligible population, number and value of claims to 9 May 2021, by age band

Age band (as at 22 April 2021)	Assessed for potential eligibility (000s)	Total potentially eligible population (000s)	Total no. of claims made (000s)	Total value of claims made (£m)	Average value of claims (£)
16-24	162	115	52	113	2,200
25-34	848	639	344	971	2,800
35-44	1,088	800	429	1,229	2,900
45-54	1,159	830	426	1,198	2,800
55-64	1,062	718	335	939	2,800
65+	649	236	82	252	3,100
Missing	41	26	12	34	2,800
All	5,009	3,364	1,680	4,736	2,800

Table 6 - Number and value of fourth grant claims to 9 May, by not previously assessed and previously ineligible, and by age band

Age band (as at 22 April 2021)	Number of claims made by not previously assessed (000s)	Value of claims made by not previously assessed (£m)	Average value of claims made by not previously assessed (£)	Number of claims made by previously ineligible (000s)	Value of claims made by previously ineligible (£m)	Average value of claims made by previously ineligible (£)
16-24	12	22	1,900	3	5	1,600
25-34	31	72	2,300	15	28	1,900
35-44	23	55	2,400	13	26	1,900
45-54	15	35	2,400	8	17	2,100
55-64	7	18	2,400	8	17	2,300
65+	1	3	2,800	2	6	2,800
Missing	1	2	2,300	<1	1	2,000
All	90	206	2,300	51	102	2,000

8. Self-Employment Income Support Scheme fourth grant by industry sector

(see Table 3 in the accompanying tables for further details)

Self-employed individuals are asked to provide a description of their business activity on their self-assessment returns. These activities have been mapped across to the Standard Industrial Classification (SIC) 2007 to enable analysis to be carried out by industry sector. Where an individual has multiple sources of self-employed income the activity with the highest income has been used for the SEISS analysis.

Figures 3 and 4 show the SEISS populations and number of claims for the fourth grant made by industry sector.

The construction industry has the largest population of individuals who were assessed for potential eligibility with over 1.2 million and over 1 million of these were potentially eligible to apply. By 9 May construction workers had made 555,000 claims totalling £1.9 billion; an average of £3,500 per claimant.

Self-employed individuals in the transportation and storage sector make up 8% of the potentially eligible population and made 182,000 claims totalling £395 million. Administrative and support services also make up 8% of the potentially eligible population and have made 116,000 claims totalling £234m.

The highest rates of being assessed as potentially eligible were from individuals working in the construction industry (85%) and the transportation and storage sector (82%).

Lower rates of being assessed as potentially eligible for SEISS were found for individuals working in real estate activities (29%), financial and insurance activities (41%), agriculture, forestry and fishing (45%) and professional, scientific and technical activities (46%).

Figure 3: The Self-Employment Income Support Scheme population and number of third grant claims made to 9 May 2021, by sector (for the 6 largest SIC industries potentially eligible for the scheme)

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Table 7 - The Self-Employment Income Support Scheme population and number of third grant claims made to 9 May 2021, by sector (for the 6 largest SIC industries potentially eligible for the scheme)

Sector	Assessed for potential eligibility	Total potentially eligible population	Total no. of claims made
Construction	1,210,000	1,034,000	555,000
Administrative and support service activities	378,000	278,000	116,000
Transportation and storage	326,000	266,000	182,000
Other service activities	288,000	225,000	154,000
Wholesale and retail trade; vehicle repair	282,000	181,000	79,000
Professional, scientific and technical activities	388,000	177,000	67,000

Figure 3a: The SEISS population and number of fourth grant claims by not previously assessed individuals made to 9 May by sector (for the 6 largest SIC industries potentially eligible for the scheme)

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Table 7a - The Self-Employment Income Support Scheme population and number of fourth grant claims by not previously assessed individuals made to 9 May 2021, by sector (for the 6 largest SIC industries potentially eligible for the scheme)

Sector	Total potentially eligible population	Total no. of claims made
Construction	97,000	34,000
Administrative and support service activities	29,000	7,000
Transportation and storage	25,000	9,000
Other service activities	18,000	7,000
Wholesale and retail trade; vehicle repair	12,000	3,000
Professional, scientific and technical activities	18,000	3,000

Figure 3b: The SEISS population and number of fourth grant claims by previously ineligible individuals made to 9 May by sector (for the 6 largest SIC industries potentially eligible for the scheme)

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Table 7b - The Self-Employment Income Support Scheme population and number of fourth grant claims by previously ineligible individuals made to 9 May 2021, by sector (for the 6 largest SIC industries potentially eligible for the scheme)

Sector	Total potentially eligible population	Total no. of claims made
Construction	39,000	14,000
Administrative and support service activities	14,000	3,000
Transportation and storage	12,000	5,000
Other service activities	11,000	5,000
Wholesale and retail trade; vehicle repair	10,000	2,000
Professional, scientific and technical activities	17,000	3,000

Figure 4: The SEISS population and number of claims for the fourth grant made to 9 May by sector; (smaller sectors not shown in figure 3)

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes:

1. 496,000 cases in the potentially eligible population are included as “Unknown and other” and almost all of these (99%) could not be allocated to a SIC code

Table 8 - The Self-Employment Income Support Scheme population and number of claims for the fourth grant made to 9 May, by sector; (smaller sectors not shown in figure 3)

Sector	Assessed for potential eligibility	Total potentially eligible population	Total no. of claims made
Human health and social work activities	306,000	157,000	54,000
Education	193,000	115,000	68,000
Agriculture, forestry and fishing	233,000	106,000	17,000
Arts, entertainment and recreation	181,000	98,000	53,000
Accommodation and food service activities	124,000	79,000	40,000
Manufacturing	115,000	75,000	35,000
Information and communication	66,000	36,000	14,000
Financial and insurance activities	46,000	19,000	7,000
Real estate activities	53,000	15,000	5,000
Public administration and defence	11,000	7,000	3,000

Figure 5 shows the average value of claims by sector which range from £3,900 per claimant in the finance and insurance sector to £2,000 per claimant in administrative and support services.

Figure 5: Average value of claims to 9 May by primary industry of self-employment, ranked by average claim

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes:

1. The allocation to industry represents an individual’s highest earning self-employment
2. 496,000 cases of the potentially eligible population are included as “Unknown and other” and almost all of these (99%) could not be allocated to a SIC code

Table 9 - Average value of claims to 9 May 2021, by primary industry of self-employment, ranked by average claim

Sector	Average value of claims
Financial and insurance activities	3,900
Construction	3,500
Professional, scientific and technical activities	3,300
Information and communication	3,300
Real estate activities	3,100
Agriculture, forestry and fishing	3,000
Manufacturing	3,000
All claims	2,800
Human health and social work activities	2,700
Wholesale and retail trade; vehicle repair	2,700
Arts, entertainment and recreation	2,700
Accommodation and food service activities	2,700
Public administration and defence	2,700
Education	2,500
Other service activities	2,300
Transportation and storage	2,200
Administrative and support service activities	2,000

9. Self-Employment Income Support Scheme fourth grant by geography

(see Table 2 in the accompanying tables for further details)

Using the claimant’s Self-Assessment address, SEISS claims can be mapped to countries of the UK, English regions and lower geographies.

Figure 6 shows the SEISS population and number of claims made by country and region.

London has the largest number of individuals that were assessed for eligibility (905,000), the largest potentially eligible population (633,000) and the largest number of claims (349,000) totalling £1.017 billion.

England had the highest proportion of assessed individuals that were found to be eligible (68%), followed by Wales (65%), Scotland (64%) and Northern Ireland (63%).

Take-up rate is very even across the UK with most nations and regions having a take-up rate close to 50%. London has the highest take-up rate (55%) while the take-up rate in the South West is the lowest (44%).

Self-employed individuals in Scotland have made 105,000 claims totalling £294m; in Wales 66,000 claims for £173m have been made and in Northern Ireland 43,000 claims for £118m have been submitted.

Figure 6: The SEISS population and number of claims for the fourth grant made to 9 May by country and NUTS1 region, ranked by size of assessed for eligibility population

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes:

1. The allocation to location represents the individual’s address registered on their Self-Assessment return.
2. 9,000 of the potentially eligible population could not be allocated to a NUTS1 region.

Table 10 - The Self-Employment Income Support Scheme population and number of claims for the fourth grant made to 9 May by country and NUTS1 region, ranked by size of assessed for eligibility population

Sector	Assessed for potential eligibility	Total potentially eligible population	Total no. of claims made
London	905,000	633,000	349,000
South East	756,000	500,000	238,000
East of England	511,000	347,000	170,000
South West	493,000	318,000	141,000
North West	451,000	308,000	162,000
West Midlands	379,000	259,000	130,000
Yorkshire and the Humber	347,000	238,000	121,000
Scotland	324,000	207,000	105,000
East Midlands	320,000	217,000	105,000
Wales	214,000	139,000	66,000
Northern Ireland	152,000	95,000	43,000
North East	137,000	93,000	48,000

Figure 6a: The SEISS population and number of claims for the fourth grant by not previously assessed individuals made to 9 May by country and NUTS1 region, ranked by size of assessed for eligibility population

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes:

1. The allocation to location represents the individual’s address registered on their Self-Assessment return.
2. 9,000 of the potentially eligible population could not be allocated to a NUTS1 region.

Table 10a - The Self-Employment Income Support Scheme population and number of claims for the fourth grant by not previously assessed individuals made to 9 May by country and NUTS1 region, ranked by size of assessed for eligibility population

Sector	Total potentially eligible population	Total no. of claims made
London	76,000	23,000
South East	44,000	12,000
East of England	30,000	9,000
South West	24,000	6,000
North West	29,000	9,000
West Midlands	24,000	7,000
Yorkshire and the Humber	20,000	6,000
Scotland	18,000	5,000
East Midlands	19,000	6,000
Wales	11,000	3,000
Northern Ireland	6,000	2,000
North East	8,000	2,000

Figure 6b: The SEISS population and number of claims for the fourth grant by previously ineligible individuals made to 9 May by country and NUTS1 region, ranked by size of assessed for eligibility population

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes:

1. The allocation to location represents the individual’s address registered on their Self-Assessment return.
2. 9,000 of the potentially eligible population could not be allocated to a NUTS1 region.

Table 10b - The Self-Employment Income Support Scheme population and number of claims for the fourth grant by previously inelgible individuals made to 9 May by country and NUTS1 region, ranked by size of assessed for eligibility population

Sector	Total potentially eligible population	Total no. of claims made
London	32,000	9,000
South East	29,000	7,000
East of England	20,000	5,000
South West	21,000	5,000
North West	18,000	5,000
West Midlands	15,000	4,000
Yorkshire and the Humber	14,000	4,000
Scotland	14,000	4,000
East Midlands	13,000	4,000
Wales	9,000	2,000
Northern Ireland	5,000	1,000
North East	6,000	2,000

Figure 7 shows the average value of fourth grant claims by country and region.

The regions and countries with the lowest average claim values are the North East (£2,500) and North West, Yorkshire and the Humber, and Wales (£2,600).

The South East and the East of England (both £3,000), and London (£2,900) have average claim values above the UK average of £2,800.

Figure 7: The average value of claims by NUTS1 region, ranked by value

Source: HMRC Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information Notes:

1. The allocation to location represents the individual’s address registered on their Self-Assessment return
2. 9,000 of the potentially eligible population could not be allocated to a NUTS1 region

Table 11 - The average value of claims by NUTS1 region, ranked by value

Sector	Average value of claims
South East	3,000
East of England	3,000
South West	2,800
London	2,900
UK average	2,800
Scotland	2,800
East Midlands	2,800
Northern Ireland	2,700
West Midlands	2,700
Wales	2,600
Yorkshire and the Humber	2,600
North West	2,600
North East	2,500

9.1 Sub-regional breakdowns

Tables 4 and 5 in the accompanying data table pack provide a breakdown of fourth grant claimants by Parliamentary Constituency and Local Authority.

These tables also include a gender breakdown which show the number of male and female claimants and the amount they claim by each area.

The maps below illustrate how the take-up rate for the Self-Employment Income Support Scheme scheme has varied across the country.

Self-Employment Income Support Scheme claims as a proportion of the potentially eligible population, by Local Authority

This contains the boundaries for Local Authority districts in the United Kingdom as at December 2020. Source: Office for National Statistics (ONS) licensed under the Open Government Licence v.3.0. Contains OS data © Crown copyright and database right 2020

Self-Employment Income Support Scheme claims as a proportion of the potentially eligible population, by Parliamentary Constituency

Source: ONS licensed under the Open Government Licence v.3.0. Contains OS data © Crown copyright and database right 2020

10. Self-Employment Income Support Scheme fourth grant claims by industry sector and geography

(see Table 6 in the accompanying tables for further details)

Sections 10-12 of this bulletin consider the breakdown of the number of claims received in each country and region by different demographics (industry, gender and age). Comparable information relating to the value of claims, the potentially eligible population and take-up rates can be found in tables 6 and 7 in the accompanying tables.

Figure 8 shows the breakdown of claims in each region and country by industry sector. Construction, transport and administrative services have the largest number of claims overall and are shown as separate categories on the chart. Agriculture, forestry and fishing is also large for some areas and is shown separately. Other smaller industries have been combined.

The industry profile of SEISS claimants does not vary greatly between countries and regions. The main exceptions are seen in the construction industry and agriculture, forestry and fishing.

Individuals working in the construction industry account for the highest proportion of claims in every country and region of the UK. London has the highest proportion, with 40% of claims being from those working in construction and Scotland has the lowest with 26%.

Individuals working in agriculture, forestry and fishing account for 5% of all claims made by individuals in Northern Ireland, 3% in Wales, 2% in Scotland and only 1% in England.

Figure 8: The proportion of claims received by 9 May 2021 in each country and region by primary industry of self-employment

Notes:

1. The allocation to industry represents an individual’s highest earning self-employment.
2. 496,000 cases of the potentially eligible population are included as “Unknown and other” and almost all of these (99%) could not be allocated to a SIC code.

Table 12 - The proportion of claims received by 9 May 2021 in each country and region by primary industry of self-employment

Proportion of claims by region and sector	Construction	Agriculture, forestry and fishing	Transportation and storage	Administrative and support service activities	Other and unknown
London	40%	0%	13%	9%	37%
East of England	35%	1%	10%	8%	47%
South East	33%	1%	9%	8%	50%
East Midlands	32%	1%	8%	7%	52%
West Midlands	32%	1%	13%	6%	49%
Wales	32%	3%	7%	6%	53%
South West	29%	2%	6%	7%	55%
Yorkshire and the Humber	29%	1%	13%	6%	51%
Northern Ireland	33%	5%	9%	4%	49%
North West	30%	1%	13%	6%	51%
North East	29%	1%	12%	5%	52%
Scotland	26%	2%	12%	6%	54%

11. Self-Employment Income Support Scheme fourth grant claims by gender and geography

(see Table 7 in the accompanying tables for further details)

The area with the highest proportion of males in the potentially eligible population is Northern Ireland (73%) and the lowest areas are Scotland and the South West (64% each). A similar pattern is seen in the number of claims received by 9 May with male claimants accounting for 74% of claims in Northern Ireland, 75% of claims in London and 65% of claims in South West.

Since the average claim amount is higher for males than females as well, men account for an even higher proportion of total claim values. In the West Midlands, (79%) and London (81%) of total claim values are from men. The lowest male share is in Scotland and the South West where 72% of the total amount claimed is claimed by men.

Figure 9: The proportion of claims received by 9 May 2021 in each country and region by gender

Table 13 - The proportion of claims received by 9 May 2021 in each country and region by gender

Proportion of claims by region and gender	Male	Female
Northern Ireland	74%	26%
West Midlands	73%	27%
London	75%	25%
North West	71%	29%
Wales	71%	29%
Yorkshire and the Humber	71%	29%
North East	70%	30%
East of England	70%	30%
East Midlands	68%	32%
South East	69%	31%
South West	65%	35%
Scotland	66%	34%

12. Self-Employment Income Support Scheme fourth grant claims by age and geography

(see Table 7 in the accompanying tables for further details)

The age distribution of the potentially eligible population and claims received by 9 May is reasonably consistent across all countries and regions with the exception of London.

Between 41% (Scotland) and 47% (England) of the potentially eligible population in each country and region is aged under 45 except in London where 57% are under 45.

A similar distribution is observed from claims with the lowest proportion aged under 45 being in Scotland (43% of claims and 42% of claim value) and the highest being in London (58% of claims and 58% of claim value).

Figure 10: Age distribution of claims received by 9 May 2021 in each country and region

Notes:

1. Age is calculated at the date the first grant opened on 22 April 2021.
2. The age for around 26,000 individuals in the potentially eligible population is not known which is around 1% of each country/region although slightly higher at 3% for individuals living in Northern Ireland.

Table 14 - Age distribution of claims received by 9 May 2021 in each country and region

Proportion of claims by region and gender	16-24	25-34	35-44	45-54	55-64	65+	Missing
London	4%	25%	29%	24%	14%	3%	0%
East of England	3%	21%	25%	25%	20%	5%	1%
South East	3%	20%	25%	25%	21%	6%	1%
North West	3%	20%	26%	26%	21%	5%	1%
West Midlands	3%	19%	25%	26%	20%	5%	1%
East Midlands	3%	20%	24%	26%	21%	5%	1%
Yorkshire and the Humber	3%	19%	25%	27%	21%	5%	1%
North East	3%	18%	24%	27%	23%	5%	1%
South West	3%	18%	23%	26%	23%	6%	1%
Northern Ireland	2%	18%	26%	26%	20%	5%	3%
Wales	3%	19%	23%	26%	23%	6%	1%
Scotland	2%	17%	24%	26%	24%	6%	1%

13. Background to the Self-Employment Income Support Scheme

The Self-Employment Income Support Scheme (SEISS) was announced on 26th March 2020 as part of the UK government’s support package for businesses and self-employed people during the coronavirus outbreak in early 2020.

The scheme was open to self-employed individuals and members of a partnership who met the following criteria:

• traded in the tax year 2018 to 2019 and submitted their Self-Assessment tax return on or before 23 April 2020 for that year
• traded in the tax year 2019 to 2020
• intended to continue to trade in the tax year 2020 to 2021
• carried on a trade which had been adversely affected by coronavirus

A business could be adversely affected by coronavirus if, for example:

• they were unable to work because they:
  • were shielding
  • were self-isolating
  • were on sick leave because of coronavirus
  • had caring responsibilities because of coronavirus
• they have had to scale down or temporarily stop trading because:
  • their supply chain has been interrupted
  • they have fewer or no customers or clients
  • their staff are unable to come in to work

The grant is not open to limited companies or those operating a trade through a trust.

To work out eligibility, HMRC first look at the 2018 to 2019 Self-Assessment tax return. Trading profits must be between £0 and £50,000 and at least equal to your non-trading income. If an individual is not eligible based on the 2018 to 2019 Self-Assessment tax return, HMRC will then look at the tax years 2016 to 2017, 2017 to 2018, and 2018 to 2019.

The scheme allows an eligible individual to claim a taxable grant worth 80% of their average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total. The first Self-Employment Income Support Scheme grant closed for claims on 13 July 2020.

On the 17 August 2020 applications for the second Self-Employment Income Support Scheme grant opened. This was a taxable grant worth 70% of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £6,570 in total.

On 30 November 2020 applications for the third Self-Employment Income Support Scheme grant opened. On 30 November 2020 applications for the third Self-Employment Income Support Scheme grant opened. This was a taxable grant worth 80% of an individual’s average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total.

The eligibility rules changed slightly for the third grant. To be eligible for Self-Employment Income Support Scheme 3 an individual must have been eligible for Self-Employment Income Support Scheme 1 and 2 and also declare that they intend to continue to trade and either:

• are currently actively trading but are impacted by reduced demand due to coronavirus.

• were previously trading but are temporarily unable to do so due to coronavirus.

The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.

On 22 April 2021 applications for the fourth SEISS grant opened. Eligibility for the fourth grant required an individual to have levels of income which met specific tests on:

• their 2019 to 2020 tax year income, or
• the combination of income for consecutive tax years 2016 to 2017, 2017 to 2018, 2018 to 2019, and 2019 to 2020 where available.

With 2019 to 2020 tax year income assessed for the first time, some individuals could claim a SEISS grant that were previously unable to do so. These individuals are now described as either:

• not previously assessed, meaning they were not assessed for eligibility for the third SEISS grant, for example because they did not submit a Self-Assessment return for 2018/19 but did submit a return in 2019/20.
• previously ineligible, meaning they were assessed for the third SEISS grant, but did not meet the criteria for eligibility, for example because their trading profit was less than their non-trading income.

The statistics presented in this release mainly cover claims for the fourth grant in the SEISS scheme up to 9 May 2021.

14. Glossary

The assessed for potential eligibility population are those self-employed individuals who HMRC identified as having traded in the tax year 2019 to 2020 and submitted their Self-Assessment tax return on or before 2 March 2021 for that year.

The SEISS potentially eligible population are those who HMRC identified as being potentially eligible for a SEISS grant based on the information held from their Self-Assessment tax returns relating to the tax years; 2016 to 2017, 2017 to 2018, 2018 to 2019, and 2019 to 2020. This is the group who have been invited to claim for a SEISS grant. This does not attempt to assess if a business was affected by coronavirus or whether they continued trading after 2019 to 2020. So, it is the potentially eligible population based only on the information in the self-assessment returns and not all will apply for the grant.

The assessed to be ineligible population are those self-employed individuals who HMRC identified as having traded in the tax year 2019 to 2020 and submitted their Self-Assessment tax return on or before 2 March 2021 for that year but were found not to be eligible after being assessed against the SEISS criteria. Trading profits must be between £0 and £50,000 and at least equal to their non-trading income. For an individual to be found ineligible based on the income criteria they need to be found ineligible based on the 2019 to 2020 Self-Assessment tax return and the combination of the relevant fields for consecutive tax years 2016 to 2017, 2017 to 2018, 2018 to 2019, and 2019 to 2020. Individuals are also included in the ineligible figures in this publication if an individual’s grant calculation resulted in an amount of £0 or less and if they are recorded as having ceased trading on the self-assessment systems.

The number of claims is defined as the total number of individuals who had submitted a claim for a SEISS grant by on 9 May 2021 that had been either paid, sent for payment or had been received and were awaiting various checks. Only non-rejected claims are included with the majority of these having been paid or sent for payment. However, a small number of claims were still being processed and could be rejected.

The definitions above apply in the vast majority of cases but there are some other circumstances that are considered when including individuals for assessment and which also may affect potential eligibility to SEISS. More details of this can be found here: How different circumstances affect the Self-Employed Income Support Scheme - GOV.UK

15. Methodology and data sources

15.1 Coverage

This publication covers all self-employed individuals assessed for potential eligibility for the fourth SEISS grant as at 9 May 2021. Generally, this includes individuals that HMRC identified as having traded in the tax year 2019 to 2020 and submitted their Self-Assessment tax return on or before 2 March 2021 for that year.

Although this covers the vast majority of cases, there are some other circumstances that are considered when including individuals for assessment and which also may affect potential eligibility to Self-Employment Income Support Scheme. You can read more about how different circumstances affect Self-Employment Income Support Scheme on GOV.UK.

Small changes in the numbers of eligible and ineligible individuals between publications may be observed as HMRC continue to review and monitor HMRC data systems to identify all potentially eligible individuals and to ensure that only genuine HMRC customers are invited to claim.

The claim information covers individuals who had submitted a claim for the SEISS grant by 9 May 2021 which had not rejected or failed certain compliance checks.

15.2 Data sources used in this release

The data for this release come from HMRC’s system for administering Self-Employment Income Support Scheme. It covers the whole population rather than a sample of people or companies.

Additional data from HMRC’s Self-Assessment system and other HMRC administrative systems has been matched with Self-Employment Income Support Scheme data to produce the data released here.

The age, gender and postcode of residential address has been collected from the self-assessment account for each individual. The industry information has been collected from the Self-Assessment tax return for the tax year ending 5 April 2020 and relates to the self-employment business description provided on that return.

To produce the geographic breakdowns, the claimants’ residential postcode has been matched to Office for National Statistics (ONS) data that links UK post codes to geographic areas. The geographic areas that have been presented in this release are country and English region, Local Authority and Parliamentary constituency.

The Self-Assessment system is a live operational dataset and, as such, details such as residential address may be updated at any point. The allocation of geography and industry in these statistics is based on the latest reported information. As a result, it is possible for an individual claimant’s characteristics to change between the first publication of these statistics on 11 June and subsequent publications.

15.3 Ineligible population compared against Self-Employment Income Support Scheme eligibility criteria

Analysis of the assessed ineligible population against the eligibility criteria is as a result of additional analysis of the SEISS data in order to provide a description of this group of individuals. An individual can be outside of the criteria for multiple reasons for both the 2019 to 2020 Self-Assessment tax return and the tax years 2016 to 2017, 2017 to 2018, 2018 to 2019, and 2019 to 2020. Additionally, it is possible for the same individual to be ineligible due to different criteria across these two stages. For the purposes of the figures presented here, ineligible individuals are recorded against all the categories that apply to that individual. As a result, individuals can be ineligible in multiple ways and there is a high level of overlap between the categories presented.

16. Strengths and limitations

16.1 Experimental Statistics status

This release is classed as Experimental Statistics as the methodologies used to produce the statistics are still in their development phase. This does not mean that the statistics are of low quality, but it does signify that the statistics are new and still being developed. As the methodologies are refined and improved, there may be revisions to these statistics.

16.2 HMRC Self-Employment Income Support Scheme Management Information

Management information (MI) on the number and value of Self-Employment Income Support Scheme claims received had been published by HMRC at various dates since the scheme was launched on 13 May 2020.

This MI report will no longer be published and instead the HMRC Coronavirus statistics page will point towards these statistics.

16.3 Differences compared to Survey of Personal Incomes

In the Survey of Personal Incomes individuals are considered as Self-Employed if HMRC received or expects to receive Self-Assessment forms covering income from self-employment in their 2017 to 2018 Self-Assessment tax return.

The?population assessed for SEISS eligibility here includes?only those individuals?who submitted?2019 to 2020 Self-Assessment tax returns?by 2 March 2021 and included data on self-employment in that return.

16.4 Differences compared to other sources

Other organisations such as the ONS and Institute for Fiscal Studies (IFS) have published information about Self-Employment Income Support Scheme either from surveys or estimates derived from previously published data. We believe these HMRC statistics provide a more reliable picture as they are based on administrative data from the Self-Employment Income Support Scheme claim and Self-Assessment systems.