Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Fifty percenter

21 July 2020
Issue: 4753 / Categories: Forum & Feedback
Coronavirus job retention scheme phase II eligibility.

I have furloughed a client under the coronavirus job retention scheme. She is an osteopath who works through a company. She has been able to do no work up to now apart from meeting her statutory obligations as a director so I am happy that the claim is valid.

Because she was only paid £12 500 in 2019-20 (in early March) 80% of her monthly pay is £833.33. She is now able to work again but disinfecting everything between patients means that her earning capacity will be 50% of what it was.

Will she be eligible for any claim under phase II given that her earning hours will be 50% of what they were? Alternatively will she be ineligible because she will in effect be working full-time and therefore not furloughed at all?

I look forward to replies.


Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon