The government has been accused of failing to support viable jobs and incomes, which makes no sense economically, according to a well-respected tax and advisory firm.

Employees working for businesses that have been forced to close due to Covid-19 will have two-thirds of their wages paid for by the state under a new extension to the furlough scheme, with the size of the financial support package available to businesses in areas under heavy lockdown having been increased.

However, Blick Rothenberg has expressed concern for what it has calculated is up to three million people who are still not being looked after under the existing arrangements, and may suffer what has been described as “a triple whammy” from the chancellor.

Robert Salter, a director at the firm, said: “The government has still ignored significant groups of workers with the updated arrangements – the so-called ‘left behinds’ remain left behind under the most recently announced plans.”

Among the ‘left behind’, according to Blick Rothenberg, are those involved in the full-time letting of flats and homes, as such income is officially regarded as investment income rather than self-employed earnings.

Salter commented: “For a government, which has always talked about supporting small businesses and encouraging an entrepreneurial economy, it is surprising that Mr Sunak continues to ignore the needs of up to three million people who are estimated to be in this group of left behinds.”

He added: “Such workers are likely to face additional taxes in the coming years and the reality of additional taxes, poor economic growth because of Covid and the absolute lack of any real support represent a real ‘triple whammy’ for this group.”