1.1 The Government agrees with the Committee’s recommendation. Recommendation implemented 1.2 Following the Committee’s COVID-19: Support for Jobs report, HM Revenue & Customs and HM Treasury wrote to the Committee on 2 February 2021 responding to recommendation number 3 (that HM Treasury and HMRC should investigate whether more data within and outside the tax system could be used to determine eligibility for currently excluded groups), setting out reasons why certain groups have not been eligible for support.