The guidance for businesses regarding eligibility for furlough has been updated to state that employees are eligible for the grant and can be furloughed, if they are unable to work, including from home or working reduced hours because they are clinically extremely vulnerable, or at the highest risk of severe illness from coronavirus.
These employees remain eligible for the Coronavirus Job Retention Scheme even whilst shielding guidance is not in place. It is up to employers to decide if they will furlough these employees. An employer does not need to be facing a wider reduction in demand or be closed to be eligible to claim for these employees.