From 29th June, the higher rate of Pandemic Unemployment Payment (PUP) is only payable to customers who had average weekly reckonable income of €200 or greater from self-employment prior to applying for the PUP. For self-employed customers, the last year for which complete data is available is 2018. This is the year which was used in determining the correct rate of PUP going forward. As the Department has identified the person concerned as self-employed, it is basing its decision on his return of income in the 2018 tax year.
The Revenue Commissioners has advised this Department that the income of the person concerned (after application of capital allowances) is below €200 per week, and a weekly PUP rate of €203 therefore now applies to the person concerned.
Under PUP rating rules, employed and self-employed incomes cannot be combined in the same year.
I trust this clarifies the matter.