The Department launched its first COVID-19 business support scheme shortly after the first lockdown was announced on 23 March 2020. Since then, the Department has launched many more, and now has around two years’ worth of experience of designing, implementing, and managing its COVID-19 business support schemes.56 It has taken some actions seeking to apply learning to improve these schemes and reduce fraud and error, including approaching other departments to learn from them, such as the Cabinet Office counter-fraud function. It subsequently increased capability and capacity in its own counter-fraud function, with one of this function’s new duties being to undertake mandatory fraud risk assessments at outline and final business case stages when considering new policy.57 The ICAEW told us that it believes the Department should strengthen its counter-fraud capacity and capability more widely, particularly as grants are likely to play a key role in delivering the government’s Net Zero Strategy.58