Issues being investigated under Term of Reference 2(l)

ToR 2(l) requires the Inquiry to investigate the strategic elements of the handling of the COVID-19 pandemic in Scotland relating to:

“financial support and guidance given to businesses and the self-employed, including in relation to identification of key workers, by public agencies”.

In relation to ToR 2(l) the Inquiry will examine:

1. Economic impacts on businesses and the self-employed, including: detriments and benefits; and insolvency and business failures. 
2. Impacts on business service users, partners and customers.
3. Impacts on business operations, including: staffing, supply issues, transportation, property issues, administrative burdens, and pandemic-related innovation. 
4. The nature, timing and adequacy of financial support funds, and tax and commercial reliefs, for businesses and the self-employed during the pandemic. 
5. Design of financial support for business, including: pre-pandemic planning and the statutory framework for financial support; the extent, timing and sufficiency of consultation by the Scottish Government with interested parties on financial support, including with relevant advisory and resilience groups; and the Scottish Government’s approach to impacts on business within the 'four harms' approach. 
6. Implementation and delivery of financial support, including: engagement of financial support implementation partners; and guidance, information and support given to financial support implementation partners; advertising and requests for applications for support; awarding of support; and administrative burdens on partners. 
7. Accessibility of financial support for businesses, including: communication of availability; application processes; and qualification for support. 
8. Feedback and monitoring of financial support, including: record keeping and reporting; and fraud and error. 
9. Identification of keyworkers, including: categorisation and qualification as keyworkers; pre-pandemic planning for keyworkers; extent, timing and sufficiency of consultation by the Scottish Government and other public bodies on the identification of keyworkers, including with relevant advisory and resilience groups.
10. Guidance given to businesses and the self-employed by public agencies, including: relevant rules, regulations and guidance; form, means and timing of the communication of such rules, regulations and guidance; pre-pandemic planning for guidance and non-financial support measures for businesses; and the extent, timing and sufficiency of consultation by the Scottish Government with interested parties regarding rules, regulations and guidance.
11. Disparities arising in the implementation or impacts of the financial support and guidance given to businesses and the self-employed, and in relation to identification of key workers, including by geography, digital inclusion and protected characteristics, and impacts on human rights.