Self-employment aid should be counted as turnover and if someone exceeds the annual turnover, they should pay more tax than they do abroad. Now someone who could not work in the first half of the year and has now brought it in is just paying it back.
It is like having to pay back unemployment benefits when you get a job.
But the self-employed can go about their business - those who can, of course. The State is again dealing with a stick rather than a carrot in this manoeuvre.