The initial CJRS scheme was due to end on 31 October 2020. In September, the government announced that it would be replaced by a Job Support Scheme (JSS) that would top up the wages of workers working at least one-third of their normal hours, with the employer also contributing.38 HM Treasury told us that this scheme was developed at a time when the “hope was that the economy would be largely open and recovering, but with particular temporary restrictions in particular areas”.39 The JSS was amended by government on two subsequent occasions, with an announcement on 9 October stating that where businesses were legally forced to close due to lockdown restrictions the government would pay two-thirds of wage costs, with the employer not obliged to top that up.40 A second modification on 22 October decreased the percentage of hours that an employee would be expected to work for businesses still open and increased the government contribution to topping up wages.41 However, by 5 November the government had moved all of England back into a full lockdown and subsequently announced that CJRS would be extended on broadly equivalent terms to the way the scheme had been operating back in August.42 Government also announced that SEISS would be extended to the end of January 2021 at the rate of 80% of a self-employed person’s trading profits. This was a more generous offering than previous versions of the SEISS extension that had been announced during September and October.43 We were concerned that constant changes to the levels of financial support available across the different schemes created job instability with businesses and employees,44 and also impacted on the future funding settlement for the devolved administrations.45 36 Q 49, C&AG’s Report, figure 6 37 Qq 82–83 38 C&AG’s Report, para 1.23 39 Q 55 40 C&AG’s Report, para 1.24 41 HM Treasury, Plan for Jobs: Chancellor increases financial support for businesses and workers. Available at: www.gov.uk/government/news/plan-for-