Self employed grant when earnings are low?

Costy01

Hi, my son has learning difficulties, he has a small pet services business built around dog walking, which of course has taken a huge hit during the coronavirus.  He has zero income now.  He is eligible for the self employed grant, but his earnings (which are all profit), don't reach the income tax threshold each year.  Will be able to get anything from this grant?

Bibbitybobbitybop

Yes, whatever 80% of his average profit was x 3 months.

Jeremy535897

Costy01 said:

Hi, my son has learning difficulties, he has a small pet services business built around dog walking, which of course has taken a huge hit during the coronavirus.  He has zero income now.  He is eligible for the self employed grant, but his earnings (which are all profit), don't reach the income tax threshold each year.  Will be able to get anything from this grant?

Did he file a self assessment tax return for 2018/19?

Costy01

Jeremy535897 said:

Costy01 said:

Hi, my son has learning difficulties, he has a small pet services business built around dog walking, which of course has taken a huge hit during the coronavirus.  He has zero income now.  He is eligible for the self employed grant, but his earnings (which are all profit), don't reach the income tax threshold each year.  Will be able to get anything from this grant?

Did he file a self assessment tax return for 2018/19?

Yes, I do his tax returns for him. 

Jeremy535897

Bibbitybobbitybop said:

Yes, whatever 80% of his average profit was x 3 months.

If he meets all the criteria, the above post is correct (average profit for the tax years 2016/17 to 2018/19). It doesn't matter if he was not liable to pay tax because of allowances.