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 will be postponed until the CJRS ends. Further information will be provided once there is further guidance from the Government. See A8.201 for more on that scheme.

The Government's original version of the Policy paper on the Job Support Scheme (JSS), sets out that it has been introduced specifically to protect viable jobs where demand will be affected due to coronavirus (COVID-19). Viable jobs are seen as those where the business need more time to recover, but will recover following the downturn caused by Coronavirus. This is 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 scheme has been added to by further announcements with different versions of the scheme working concurrently; one for open businesses (JSS Open) and one for those required to close by Government restrictions (JSS Closed). The rules for the scheme for open businesses were changed with increased levels of support

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