On May 7, , the IRS revised, deleted and renumbered various questions so that there are once again 94 questions and answers. In particular, the IRS revised its position on determining qualified health plan expenses for certain employees who are furloughed or working reduced hours, and on the interaction between the employee retention credit and Paycheck Protection Program loans. Here is a summary of the IRS guidance including the updates from May 7, The credit is available for employers that carry on a trade or business and either 1 fully or partially suspend operations during due to orders from a governmental authority limiting commerce, travel or group meetings for commercial, social, religious or other purposes due to COVID, or 2 experience a significant decline in gross receipts. For employers that averaged or fewer full-time employees in , qualified wages are the wages paid to any employee during a period of economic hardship as described above.
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If you are on a low income and living in rented accommodation, you may be entitled to help with your rent. If you are a carer of working age and need to make a new claim for help with your rent, you may no longer be able to claim Housing Benefit and will need to claim Universal Credit UC instead. If you do not fall into one of the above categories of people who should be able to make a new claim for Housing Benefit, you will need to claim UC instead. If this is your situation, the below information will not be relevant for you, and so please see our UC page for further information.
Links to Social websites. Housing benefit is help with rent and some other housing costs. This factsheet outlines the housing benefit system in England, Scotland and Wales. You can find out information on the Northern Ireland system from the Northern Ireland Housing Executive website at www. Most people of working age cannot make a new claim for housing benefit.