The grant is available for self-employed or members of a partnership who have been adversely affected by coronavirus (COVID-19). Beneficiaries will get a taxable grant based on their average trading profit over the 3 tax years: 2016 to 2017; 2017 to 2018; 2018 to 2019. The grant does not need to be repaid but will be subject to Income Tax and self-employed National Insurance.