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SEISS grant 4: Eligibility rules for fourth grant have changed – how much you can claim


Chancellor of the Exchequer Rishi Sunak announced details about the fourth and fifth SEISS grants during the 2021 Spring Budget earlier this month on March 3. The fourth grant covers three months, from February to April 2021.

It means tax return data for 2019/20 is now available.

“The fourth grant will take into account 2019 to 2020 tax returns and will be open to those who became self-employed in tax year 2019 to 2020,” the Government explains.

“The rest of the eligibility criteria remain unchanged.”

According to the Treasury, this means hundreds of thousands more people will be eligible for the grants this time.

In his 2021 Budget statement, the Chancellor announced the “major improvement in access” to the scheme.

“When the scheme was launched, the newly self-employed couldn’t qualify because they hadn’t all filed the 2019-20 tax return,” he said on March 3.

“But as the tax return deadline has now passed, I can announce today that, provided they filed a tax return by midnight last night, over 600,000 more people, many of whom became self-employed last year can now claim the fourth and fifth grants.”

HMRC will contact those eligible in mid-April to give the individual a personal claim date.

The online claims service for the fourth grant will be available from late April 2021 until May 31, 2021.

Who is eligible for the fourth SEISS grant?

To be eligible for grant four, a person must be a self-employed individual or a member of a partnership.

To work out eligibility, HMRC will first look at their 2019/20 Self Assessment tax return. Trading profits must not exceed £50,00 and at least equal non-trading income.

The Chancellor also announced an extension to the support for self-employed people.

This is in the form of a fifth – and final, Mr Sunak said – grant.

The fifth grant is designed to cover May to September.

For grant five, there will be a change to the amount available.

Mr Sunak said: “For the fifth grant, people will continue to receive grants worth three months of average profits, with the system open for claims from late July.

“But as the economy reopens over the summer, it is fair to target our support towards those most affected by the pandemic.

“So people whose turnover has fallen by 30 percent or more will continue to receive the full 80 percent grant.

“People whose turnover has fallen by less than 30 percent will therefore have less need of taxpayer support and will receive a 30 percent grant.”


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