These Regulations amend the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 which provide for certain small and medium size employers to reclaim some, or all, of their Statutory Sick Pay costs from Her Majesty’s Revenue and Customs.