The government agrees with the Committee’s recommendation. HM Treasury and HM Revenue and Customs (HMRC) will publish the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) final evaluations by December 2023. The final evaluations will build on the evidence published in the interim evaluations in October 2022, by assessing the entire impact of the schemes up until their closure in September 2021. The final evaluations will also include a value for money assessment, including a consideration of possible deadweight, for the schemes. Through the CJRS final evaluation, evidence will be provided on the issues raised by the Committee, where data allows. The schemes were implemented at pace, and designed in such a way as to minimise fraud and error while not unnecessarily delaying payments. The CJRS final evaluation will assess the impact on employers who did not use the scheme, as well as employees not placed on furlough, as appropriate comparators in assessing the scheme’s impact. For the SEISS, the ineligible self-employed population will be assessed as part of the evaluation.