Claimants must have traded in the 2018 to 2019 tax year and the 2019 to 2020 tax year to be eligible for the grant.

Self Assessment tax returns for the 2018 to 2019 tax year must have been submitted on or before April 23, 2020.

The Government criteria states individuals must “be currently trading but are impacted by reduced demand due to coronavirus”.

Alternatively, individuals may also “have been trading but are temporarily unable to do so due to coronavirus”.

Claimants must declare they intend to continue trading, and that they reasonably believe they will see a significant reduction in trading profits, to be eligible for the third SEISS grant.