Commentary

A8.206 Coronavirus Job Support Scheme (JSS)

Administration and compliance

A8.206 Coronavirus Job Support Scheme (JSS)

Coronavirus Job Support Scheme

A8.206 Coronavirus Job Support Scheme (JSS)

In announcements made on 31 October 20201, the Government extended the coronavirus job retention scheme (CJRS) until 31 March 2021 and stated that the job support scheme would not be introduced as planned originally2. The CJRS was further extended to 30 September 2021, following which there has been no subsequent suggestion that the JSS is being revisited. Therefore the following additional detail in relation to the JSS, as planned originally, is provided for background information only.

The Government's original version of the Policy paper on the Job Support Scheme (JSS), set out that the JSS would be introduced specifically to protect viable jobs where demand will be affected due to coronavirus (COVID-19). Viable jobs were seen as those where the business needed more time to recover, but would recover following the downturn caused by Coronavirus. This was therefore a slightly different approach to the CJRS which was designed to protect any employment where affected by coronavirus. The announcement was made as part of the Winter Economy Plan — see the Policy paper: Winter Economy Plan and analysis may be found in 'Analysis — Sunak's winter economic plan' by Tim Stovold in Tax Journal, Issue 1503, 8 (2 October 2020) and 'Winter is coming' by Richard Curtis in Taxation, 2 October 2020, 20.

This original proposed scheme was added to by further announcements with different versions of the scheme working concurrently; one for open businesses (JSS Open) and one for those

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