Self-Employment Income Support Scheme statistics: July 2020

This publication covers the number and value of claims made to the Self-Employment Income Support Scheme (SEISS) administered by HM Revenue and Customs’ (HMRC) up to 30 June 2020.

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.

Main findings

• 3.4 million self-employed individuals were identified as potentially eligible for the SEISS scheme. This means that they met the income and trading activity criteria for the scheme based on Self-Assessment returns from 2018-19 and earlier years. However, some of these businesses will not have continued trading since 2018-19 or will not have been adversely affected by Coronavirus so will not be eligible.

• By 30th June 2.6 million of the potentially eligible population (75%) had claimed a SEISS grant with the value of these claims totalling £7.4 billion. This compares to 2.4 million claims made and £7 billion claimed by 31st May, as published in the statistics in June.

• The average value per claim was £2,900.

• Around two-thirds of the potentially eligible population are male (2.3m)
  • A lower proportion of potentially eligible females have claimed a SEISS grant (70%) compared to males (78%).
  • The average claim for females is also lower at £2,300 compared to the average claim for males of £3,200.

• Around 90% of claimants are aged between 25 and 64 and take-up of the grant in those age groups is at or above 75%. No one age group dominates and claims are evenly spread.

• The sector with the highest number of potentially eligible individuals and the highest proportion of claims is the construction industry. By 30 June, construction workers had made 867,000 claims for SEISS totalling £3.1bn.

• The two regions with the highest number of claims are London (484,000) and the South East (373,000), reflecting their relative sizes.

About this release

The Self-Employment Income Support Scheme (SEISS) provides support for self-employed individuals whose business has been adversely affected by Coronavirus (COVID-19). From 13 May eligible self-employed individuals could claim a grant worth 80% of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £7,500 in total.

The data used in this release cover claims to the SEISS scheme up to 30 June 2020. This data has been matched with other HM Revenue and Customs (HMRC) data to present breakdowns of claims by:

• age and gender
• sector of the economy
• geography

SEISS claims by gender

Between 13 May and 30 June 2020, HMRC received 2,553,000 claims for the Self-Employment Income Support Scheme (SEISS) from a total potentially eligible population of 3.4 million. These claims totalled £7.4bn with an average award of £2,900 per claimant.

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

Men make up two-thirds of the potentially eligible population. By 30 June, HMRC had received 1,805,000 claims from men totalling £5.7bn compared to 745,000 claims from women for £1.7bn. Males have a higher take-up rate than females (78% compared to 70%) and their average grant value (£3,200) is 39% higher than the average for females (£2,300).

Figure 1: The SEISS potentially eligible population and SEISS claims to 30 June 2020 by gender

Source: HM Revenue and Customs Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Table 1 – SEISS potentially eligible population, number and value of claims by 30th June, by gender

Gender	Total potentially eligible population	Total no. of claims made	Total value of claims made	Average value of claims
Male	2,328,000	1,805,000	£5,710m	£3,200
Female	1,067,000	745,000	£1,699m	£2,300
All	3,399,000	2,553,000	£7,416m	£2,900

SEISS claims by age group

Figure 2 shows the potentially eligible population and claims made by age group. Table 2 also shows claim values by age.

Around 90% of claimants are aged between 25 and 64 and take-up of the grant in these age-groups is at or above 75%. No one age group dominates and claims are evenly spread.

The take up rate is noticeably lower for those who are aged 65 and over (60% have claimed), although they have the highest average claim value at £3,300. The youngest age group have the second lowest take up rate (68%) and the lowest average claim value at £2,100.

Figure 2: The total potentially eligible population and number of SEISS claims to 30 June 2020 by age group

Source: HM Revenue and Customs Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes: 1. Age is calculated at the date the SEISS scheme opened on 13th May 2020 2. There is missing age information for 34,000 in the potentially eligible population.

Table 2 – SEISS potentially eligible population, number and value of claims by 30th June 2020, by age band

Age band (as at 13th May 2020)	Total potentially eligible population	Total no. of claims made	Total value of claims made	Average value of claims
16-24	127,000	86,000	£182m	£2,100
25-34	664,000	502,000	£1,433m	£2,900
35-44	800,000	617,000	£1,794m	£2,900
45-54	852,000	664,000	£1,954m	£2,900
55-64	702,000	527,000	£1,548m	£2,900
65+	221,000	132,000	£434m	£3,300
Missing	34,000	25,000	£71m	£2,800
All	3,399,000	2,553,000	£7,416m	£2,900

SEISS claims 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 potentially eligible population and number of claims made by industry sector.

The construction industry has the largest potentially eligible population with over 1 million self-employed individuals potentially eligible to apply. By 30 June construction workers had made 867,000 claims for SEISS totalling £3.1bn; 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 221,000 claims totalling £481m. Administrative and support services also make up 8% of the potentially eligible population and have made 193,000 claims totalling £399m.

Figure 3: The potentially eligible population and number of SEISS claims made to 30 June by sector (for the 6 largest SIC industries1 potentially eligible for the scheme)

Source: HM Revenue and Customs Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes: 1. 473,000 cases in the potentially eligible population could not be allocated to a SIC code

Figure 4: The total potentially eligible population and number of SEISS claims made to 30 June by sector; (smaller sectors not shown in figure 3)

Source: HM Revenue and Customs Self-Employment Income Support Scheme linked to Self-Assessment taxpayer information

Notes: 1. 473,000 cases in the potentially eligible population could not be allocated to a SIC code

Figure 5 shows the average value of claims by sector which range from £4,200 per claimant in the finance and insurance sector to £2,100 per claimant in administrative and support services.

Figure 5: Average value of claims to 30 June by primary industry of self-employment, ranked by average claim

Source: HM Revenue and Customs 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. 473,000 cases of the potentially eligible population could not be allocated to a SIC code

SEISS claims 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 potentially eligible population and number of claims made by country and region. London has the largest potentially eligible population and number of claims (484,000) totalling £1.4bn.

Northern Ireland has the highest take up rate (79%) followed by Wales (77%). The take up rate in Scotland and the nine English Regions is slightly lower with between 74% and 76% of the potentially eligible population claiming up to 30 June.

Self-employed individuals in Scotland have made 155,000 claims totalling £449m; in Wales 108,000 claims for £289m have been made and in Northern Ireland 76,000 claims for £216m have been submitted.

Figure 6: The total potentially eligible population and number of claims made to 30 June by country and NUTS1 region, ranked by size of potentially eligible population

Source: HM Revenue and Customs 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. 12,000 of the potentially eligible population could not be allocated to a NUTS1 region

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

The regions and countries with the lowest average claim values are the North East (£2,600), the North West (£2,600), Yorkshire and the Humber (£2,700) and Wales (£2,700).

The East of England (£3,100) and South East (£3,100) have average claim values above the UK average of £2,900.

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

Source: HM Revenue and Customs 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. 12,000 of the potentially eligible population could not be allocated to a NUTS1 region

Sub-regional breakdowns

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

The maps below illustrate how the take-up rate for the SEISS scheme has varied across the country. There are clusters of high take-up in Northern Ireland and south Wales. London has the greatest proportion of areas with the lowest take-up, particularly central London.

SEISS claims as a proportion of the potentially eligible population,by Local Authority

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

SEISS claims as a proportion of the potentially eligible population,by Parliamentary Constituency

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

SEISS claims by industry sector and geography

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

The remaining sections 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 39% of claims being from those working in construction and Scotland has the lowest with 26%.

Individuals working in agriculture, forestry and fishing account for 14% of all claims made by individuals in Northern Ireland, 8% in Wales and 5% in Scotland. However, claims from this sector in the 9 English regions are consistently lower with 3% of all claims in the North East and South West being from individuals working in this sector but a negligible proportion from individuals in London.

Figure 8: The proportion of claims received by 30 June 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. 473,000 cases of the potentially eligible population could not be allocated to a SIC code

SEISS claims by gender and geography

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

In all countries and regions approximately two-thirds of the potentially eligible population are male. 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 (65% each). A similar pattern is seen in the number of claims received by 30th June with male claimants accounting for 66% of claims in Scotland and 75% of claims in Northern Ireland.

Since the average claim amount is higher for males than females, men account for an even higher proportion of total claim values. In the West Midlands, East of England, London and Northern Ireland 79% of total claim values are from men. The lowest male share is in Scotland where 73% of the total amount claimed is claimed by men.

Figure 9: The proportion of claims received by 30 June in each country and region by gender

SEISS 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 30th June is reasonably consistent across all countries and regions with the exception of London.

Between 41% (multiple areas) and 47% (East of England) of the potentially eligible population in each country and region is aged under 45 except in London where 58% are under 45.

A similar distribution is observed from claims with the lowest proportion aged under 45 being in Scotland (41% of claimants and 39% of claim value) and the highest being in London (58% of claims and claim value).

Figure 10: Age distribution of claims received by 30 June in each country and region

Notes: 1. Age is calculated at the date the SEISS scheme opened on 13th May 2020. 2. The age for around 34,000 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.

Background to the SEISS

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 no more than £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.

This first SEISS grant has been announced to close for claims on 13th July 2020.

On 29th May 2020 SEISS was extended to allow a second and final grant when the scheme reopens for applications in August. This will be a taxable grant worth 70 per cent 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. The statistics presented in this release only covers claims from the initial SEISS scheme up to 30 June.

Glossary

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 returns relating to the tax years; 2016 to 2017, 2017 to 2018 and 2018 to 2019. 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 2018-19. So it is the potentially eligible population based only on the information in the self assessment forms and not all will apply for the grant.

The number of claims is defined as the total number of individuals who had submitted a claim for a SEISS grant by 2.30am on 1st July 2020 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.

Methodology and data sources

Coverage

This publication covers all self-employed individuals assessed as potentially eligible for the SEISS1 scheme as at 30 June 2020.

Since the first publication of these statistics in June, the potentially eligible population in the UK has increased by 2,038. This is due to changes to the eligibility status of a small number of individuals whose cases have been reviewed and ongoing monitoring of HMRC data systems to identify all potentially eligible individuals.

The claim information covers individuals who had submitted a claim for the SEISS grant by 02.30am on 1st July 2020 which had not rejected or failed certain compliance checks.

Data sources used in this release

The data for this release come from HM Revenue and Customs’ (HMRC’s) system for administering SEISS claims. It covers the whole population rather than a sample of people or companies.

Additional data from HM Revenue and Customs’ (HMRC’s) self assessment system and other HMRC administrative systems has been matched with SEISS 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 return for the tax year ending 5th April 2019, 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.

Strengths and limitations

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.

Differences compared with the HMRC SEISS Management Information

Management information on the number and value of SEISS claims received has been published by HMRC at various dates since the scheme was launched on 13 May 2020.

The published Management information report for 28th June 2020 showed 2.6m claims totalling £7.7bn. The data in this statistical release, dated 30th June 2020, shows slightly different figures of 2.55m claims totalling £7.42bn.

The difference in these figures is mainly due to the management information including all claims received and their associated value even though some of these are eventually rejected after compliance checks. The statistics in this release exclude claims which have been rejected.

There is also likely to be a smaller difference caused by the timing of claims flowing through the SEISS system. The Management information measures claims at the “front end” of the system and the statistical publication is based on data made available from the “back end” of the SEISS system once claims have been checked.

Differences compared to other sources

Other organisations such as the ONS and IFS have published information about SEISS 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 SEISS claim and Self-Assessment systems.