Health and Social Care Levy Act 2021 (repealed)
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-1"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>1</num><heading>Health and social care levy</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-1"><num>(1)</num><intro><p>Every person who—</p></intro><level class="para1" eId="section-1-1-a"><num>(a)</num><content><p>is liable to pay a qualifying national insurance contribution, or</p></content></level><level class="para1" eId="section-1-1-b"><num>(b)</num><content><p>would be liable, if the pension age restriction provisions are ignored, to pay such a contribution,</p></content></level><wrapUp><p>is liable to pay a tax equal to 1.25% of the amount of earnings or profits in respect of which the contribution is, or would be, payable.</p></wrapUp></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-1-a"><num>(a)</num><content><p>is liable to pay a qualifying national insurance contribution, or</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-1-b"><num>(b)</num><content><p>would be liable, if the pension age restriction provisions are ignored, to pay such a contribution,</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-2"><num>(2)</num><content><p>The tax is to be known as the health and social care levy.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-3"><num>(3)</num><intro><p>“Qualifying national insurance contribution” means—</p></intro><level class="para1" eId="section-1-3-a"><num>(a)</num><content><p>a primary Class 1 contribution under section 6(1)(a) of SSCBA 1992 or section 6(1)(a) of SSCB(NI)A 1992,</p></content></level><level class="para1" eId="section-1-3-b"><num>(b)</num><content><p>a secondary Class 1 contribution under section 6(1)(b) of either of those Acts,</p></content></level><level class="para1" eId="section-1-3-c"><num>(c)</num><content><p>a Class 1A contribution under section 10 of either of those Acts,</p></content></level><level class="para1" eId="section-1-3-d"><num>(d)</num><content><p>a Class 1B contribution under section 10A of either of those Acts, or</p></content></level><level class="para1" eId="section-1-3-e"><num>(e)</num><content><p>a Class 4 contribution under section 15 of either of those Acts.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-a"><num>(a)</num><content><p>a primary Class 1 contribution under section 6(1)(a) of SSCBA 1992 or section 6(1)(a) of SSCB(NI)A 1992,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-b"><num>(b)</num><content><p>a secondary Class 1 contribution under section 6(1)(b) of either of those Acts,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-c"><num>(c)</num><content><p>a Class 1A contribution under section 10 of either of those Acts,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-d"><num>(d)</num><content><p>a Class 1B contribution under section 10A of either of those Acts, or</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-3-e"><num>(e)</num><content><p>a Class 4 contribution under section 15 of either of those Acts.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-4"><num>(4)</num><content><p>The “pension age restriction provisions” means any provision made by or under any enactment that provides for an exception from liability to pay a qualifying national insurance contribution by reference to a person having attained pensionable age.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-5"><num>(5)</num><content><p>For the purposes of determining the amount chargeable under subsection <ref href="#section-1-1">(1)</ref> in relation to a secondary Class 1 contribution, ignore any earnings where the rate applicable to those earnings in relation to that contribution is 0%.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-6"><num>(6)</num><content><p>Subsection <ref href="#section-1-1">(1)</ref> has effect in relation to qualifying national insurance contributions payable, or that would be payable, on or after 6 April 2023.</p></content></subsection>
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-2"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>2</num><heading>Destination of proceeds of health and social care levy</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-1"><num>(1)</num><intro><p>HMRC may deduct from—</p></intro><level class="para1" eId="section-2-1-a"><num>(a)</num><content><p>the proceeds of the health and social care levy, and</p></content></level><level class="para1" eId="section-2-1-b"><num>(b)</num><content><p>any relevant penalties or interest,</p></content></level><wrapUp><p>such amounts as HMRC estimate represent their expenses in collecting the health and social care levy (including, where not already deducted, any expenses in recovering any relevant penalties or interest).</p></wrapUp></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-1-a"><num>(a)</num><content><p>the proceeds of the health and social care levy, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-1-b"><num>(b)</num><content><p>any relevant penalties or interest,</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-2"><num>(2)</num><intro><p>The remainder of the proceeds of the levy and any relevant penalties or interest is to be paid by HMRC to the Secretary of State towards the cost—</p></intro><level class="para1" eId="section-2-2-a"><num>(a)</num><content><p>of health care and social care in England,</p></content></level><level class="para1" eId="section-2-2-b"><num>(b)</num><content><p>of health care and social care in Wales,</p></content></level><level class="para1" eId="section-2-2-c"><num>(c)</num><content><p>of health care and social care in Scotland, and</p></content></level><level class="para1" eId="section-2-2-d"><num>(d)</num><content><p>of health care and social care in Northern Ireland,</p></content></level><wrapUp><p>in such shares as between health care and social care, and in such shares as between England, Wales, Scotland and Northern Ireland, as the Treasury may determine.</p></wrapUp></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-a"><num>(a)</num><content><p>of health care and social care in England,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-b"><num>(b)</num><content><p>of health care and social care in Wales,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-c"><num>(c)</num><content><p>of health care and social care in Scotland, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-d"><num>(d)</num><content><p>of health care and social care in Northern Ireland,</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-3"><num>(3)</num><content><p>In this section “relevant penalties or interest” means penalties or interest recovered by HMRC in connection with the health and social care levy (whether arising solely in connection with the levy or not) to the extent those penalties or that interest can be attributed to the levy.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-4"><num>(4)</num><content><p>HMRC must pay any amount deducted under subsection <ref href="#section-2-1">(1)</ref> into the Consolidated Fund.</p></content></subsection>
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-3"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>3</num><heading>Application of national insurance contributions legislation</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-1"><num>(1)</num><content><p>For the purposes of the operation of the health and social care levy, any provision made by or under an enactment that applies in relation to a qualifying national insurance contribution is to apply in relation to payments of the levy corresponding to the contribution.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-2"><num>(2)</num><intro><p>The following are examples of provisions that, as a result of subsection <ref href="#section-3-1">(1)</ref>, may apply in relation to the levy—</p></intro><level class="para1" eId="section-3-2-a"><num>(a)</num><content><p>provision relating to returns of information and the supply of accounts, statements and reports;</p></content></level><level class="para1" eId="section-3-2-b"><num>(b)</num><content><p>provision relating to the assessing, collecting and receiving of national insurance contributions;</p></content></level><level class="para1" eId="section-3-2-c"><num>(c)</num><content><p>provision conferring or regulating a right of appeal;</p></content></level><level class="para1" eId="section-3-2-d"><num>(d)</num><content><p>provision concerning administration, penalties or interest on unpaid national insurance contributions;</p></content></level><level class="para1" eId="section-3-2-e"><num>(e)</num><content><p>provision about the priority of amounts owed to the Commissioners for Her Majesty’s Revenue and Customs in cases of insolvency under the law of any part of the United Kingdom.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-2-a"><num>(a)</num><content><p>provision relating to returns of information and the supply of accounts, statements and reports;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-2-b"><num>(b)</num><content><p>provision relating to the assessing, collecting and receiving of national insurance contributions;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-2-c"><num>(c)</num><content><p>provision conferring or regulating a right of appeal;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-2-d"><num>(d)</num><content><p>provision concerning administration, penalties or interest on unpaid national insurance contributions;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-2-e"><num>(e)</num><content><p>provision about the priority of amounts owed to the Commissioners for Her Majesty’s Revenue and Customs in cases of insolvency under the law of any part of the United Kingdom.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-3"><num>(3)</num><intro><p>Subsection <ref href="#section-3-1">(1)</ref> does not apply to any provision—</p></intro><level class="para1" eId="section-3-3-a"><num>(a)</num><content><p>limiting the maximum amount of national insurance contributions that are payable by any person, or</p></content></level><level class="para1" eId="section-3-3-b"><num>(b)</num><content><p>about a person’s entitlement to benefits.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-3-a"><num>(a)</num><content><p>limiting the maximum amount of national insurance contributions that are payable by any person, or</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-3-b"><num>(b)</num><content><p>about a person’s entitlement to benefits.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-4"><num>(4)</num><intro><p>Subsection <ref href="#section-3-1">(1)</ref> is subject to—</p></intro><level class="para1" eId="section-3-4-a"><num>(a)</num><content><p>any other provision made by or under this Act, and</p></content></level><level class="para1" eId="section-3-4-b"><num>(b)</num><content><p>any necessary modifications (including any modifications necessary to secure the payment of the levy where a qualifying national insurance contribution is not payable as a result of the pension age restriction provisions).</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-4-a"><num>(a)</num><content><p>any other provision made by or under this Act, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-3-4-b"><num>(b)</num><content><p>any necessary modifications (including any modifications necessary to secure the payment of the levy where a qualifying national insurance contribution is not payable as a result of the pension age restriction provisions).</p></content></level>
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-4"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>4</num><heading>Regulations</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-1"><num>(1)</num><content><p>The Treasury may by regulations made by statutory instrument make provision generally for the purposes of the health and social care levy.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-2"><num>(2)</num><intro><p>The following are examples of provision that regulations may make for the purposes of the levy—</p></intro><level class="para1" eId="section-4-2-a"><num>(a)</num><content><p>provision about reliefs or exceptions from the levy;</p></content></level><level class="para1" eId="section-4-2-b"><num>(b)</num><content><p>provision that disapplies any provision so far as it would otherwise, as a result of section 3<ref href="#section-3-1">(1)</ref>, apply in relation to the levy;</p></content></level><level class="para1" eId="section-4-2-c"><num>(c)</num><content><p>provision modifying the application of any such provision in relation to the levy;</p></content></level><level class="para1" eId="section-4-2-d"><num>(d)</num><content><p>provision about (including provision modifying) the application of any provision of the Tax Acts (that would not otherwise apply to the levy as a result of section 3<ref href="#section-3-1">(1)</ref>) in relation to the levy.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-a"><num>(a)</num><content><p>provision about reliefs or exceptions from the levy;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-b"><num>(b)</num><content><p>provision that disapplies any provision so far as it would otherwise, as a result of section 3<ref href="#section-3-1">(1)</ref>, apply in relation to the levy;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-c"><num>(c)</num><content><p>provision modifying the application of any such provision in relation to the levy;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-2-d"><num>(d)</num><content><p>provision about (including provision modifying) the application of any provision of the Tax Acts (that would not otherwise apply to the levy as a result of section 3<ref href="#section-3-1">(1)</ref>) in relation to the levy.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-3"><num>(3)</num><intro><p>Regulations may—</p></intro><level class="para1" eId="section-4-3-a"><num>(a)</num><content><p>make different provision for different purposes;</p></content></level><level class="para1" eId="section-4-3-b"><num>(b)</num><content><p>make supplementary, incidental and consequential provision;</p></content></level><level class="para1" eId="section-4-3-c"><num>(c)</num><content><p>make transitional or transitory provision and savings.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-3-a"><num>(a)</num><content><p>make different provision for different purposes;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-3-b"><num>(b)</num><content><p>make supplementary, incidental and consequential provision;</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-4-3-c"><num>(c)</num><content><p>make transitional or transitory provision and savings.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-4"><num>(4)</num><content><p>Subsection <ref href="#section-4-5">(5)</ref> applies to regulations that have the effect of limiting the application of, reducing or removing any existing relief or exception (whether arising under regulations under this section or as a result of section 3<ref href="#section-3-1">(1)</ref>).</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-5"><num>(5)</num><content><p>A statutory instrument containing (whether alone or with other provision) regulations to which this subsection applies may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-4-6"><num>(6)</num><content><p>Otherwise, a statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.</p></content></subsection>
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-5"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>5</num><heading>Transitional provision: temporary increase in rates of NICs payable to NHS</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-1"><num>(1)</num><content><p>This section makes transitional provision for the tax year 2022-23.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-2"><num>(2)</num><intro><p>Part 1 of SSCBA 1992 (contributions) is to have effect as if—</p></intro><level class="para1" eId="section-5-2-a"><num>(a)</num><intro><p>in section 8(2) (calculation of primary Class 1 percentages)—</p></intro><level class="para2" eId="section-5-2-a-i"><num>(i)</num><content><p>in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and</p></content></level><level class="para2" eId="section-5-2-a-ii"><num>(ii)</num><content><p>in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,</p></content></level></level><level class="para1" eId="section-5-2-b"><num>(b)</num><content><p>in section 9(2) (calculation of secondary Class 1 contributions: the secondary percentage), for “13.8” there were substituted “15.05”, and</p></content></level><level class="para1" eId="section-5-2-c"><num>(c)</num><intro><p>in section 15(3ZA) (calculation of Class 4 contributions)—</p></intro><level class="para2" eId="section-5-2-c-i"><num>(i)</num><content><p>in paragraph (a) (main Class 4 percentage), for “9” there were substituted “10.25”, and</p></content></level><level class="para2" eId="section-5-2-c-ii"><num>(ii)</num><content><p>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “3.25”.</p></content></level></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-2-a"><num>(a)</num><intro><p>in section 8(2) (calculation of primary Class 1 percentages)—</p></intro><level class="para2" eId="section-5-2-a-i"><num>(i)</num><content><p>in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and</p></content></level><level class="para2" eId="section-5-2-a-ii"><num>(ii)</num><content><p>in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,</p></content></level></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-2-a-i"><num>(i)</num><content><p>in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-2-a-ii"><num>(ii)</num><content><p>in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-2-b"><num>(b)</num><content><p>in section 9(2) (calculation of secondary Class 1 contributions: the secondary percentage), for “13.8” there were substituted “15.05”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-2-c"><num>(c)</num><intro><p>in section 15(3ZA) (calculation of Class 4 contributions)—</p></intro><level class="para2" eId="section-5-2-c-i"><num>(i)</num><content><p>in paragraph (a) (main Class 4 percentage), for “9” there were substituted “10.25”, and</p></content></level><level class="para2" eId="section-5-2-c-ii"><num>(ii)</num><content><p>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “3.25”.</p></content></level></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-2-c-i"><num>(i)</num><content><p>in paragraph (a) (main Class 4 percentage), for “9” there were substituted “10.25”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-2-c-ii"><num>(ii)</num><content><p>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “3.25”.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-3"><num>(3)</num><content><p>For the purposes of the application of sections 143(4) and 145(3) of SSAA 1992 (limit on power to alter contribution rates by reference to rates in preceding tax year) in relation to the tax year 2023-24, the modifications in subsection <ref href="#section-5-2">(2)</ref> are to be ignored.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-4"><num>(4)</num><intro><p>Part 1 of SSCB(NI)A 1992 (contributions: Northern Ireland) is to have effect as if—</p></intro><level class="para1" eId="section-5-4-a"><num>(a)</num><intro><p>in section 8(2) (calculation of primary Class 1 percentages)—</p></intro><level class="para2" eId="section-5-4-a-i"><num>(i)</num><content><p>in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and</p></content></level><level class="para2" eId="section-5-4-a-ii"><num>(ii)</num><content><p>in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,</p></content></level></level><level class="para1" eId="section-5-4-b"><num>(b)</num><content><p>in section 9(2) (calculation of secondary Class 1 contributions: the secondary percentage), for “13.8” there were substituted “15.05”, and</p></content></level><level class="para1" eId="section-5-4-c"><num>(c)</num><intro><p>in section 15(3ZA) (calculation of Class 4 contributions)—</p></intro><level class="para2" eId="section-5-4-c-i"><num>(i)</num><content><p>in paragraph (a) (main Class 4 percentage), for “9” there were substituted “10.25”, and</p></content></level><level class="para2" eId="section-5-4-c-ii"><num>(ii)</num><content><p>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “3.25”.</p></content></level></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-4-a"><num>(a)</num><intro><p>in section 8(2) (calculation of primary Class 1 percentages)—</p></intro><level class="para2" eId="section-5-4-a-i"><num>(i)</num><content><p>in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and</p></content></level><level class="para2" eId="section-5-4-a-ii"><num>(ii)</num><content><p>in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,</p></content></level></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-4-a-i"><num>(i)</num><content><p>in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-4-a-ii"><num>(ii)</num><content><p>in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-4-b"><num>(b)</num><content><p>in section 9(2) (calculation of secondary Class 1 contributions: the secondary percentage), for “13.8” there were substituted “15.05”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-4-c"><num>(c)</num><intro><p>in section 15(3ZA) (calculation of Class 4 contributions)—</p></intro><level class="para2" eId="section-5-4-c-i"><num>(i)</num><content><p>in paragraph (a) (main Class 4 percentage), for “9” there were substituted “10.25”, and</p></content></level><level class="para2" eId="section-5-4-c-ii"><num>(ii)</num><content><p>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “3.25”.</p></content></level></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-4-c-i"><num>(i)</num><content><p>in paragraph (a) (main Class 4 percentage), for “9” there were substituted “10.25”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para2" eId="section-5-4-c-ii"><num>(ii)</num><content><p>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “3.25”.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-5"><num>(5)</num><intro><p>Section 162(5) of SSAA 1992 (destination of national insurance contributions: meaning of “the appropriate national health service allocation”) is to have effect as if—</p></intro><level class="para1" eId="section-5-5-a"><num>(a)</num><content><p>in the opening words, for “50” there were substituted “69.23”,</p></content></level><level class="para1" eId="section-5-5-b"><num>(b)</num><content><p>in paragraph (a) (primary Class 1 contributions), for “2.05” there were substituted “3.30”,</p></content></level><level class="para1" eId="section-5-5-c"><num>(c)</num><content><p>in paragraph (b) (secondary Class 1 contributions), for “1.9” there were substituted “3.15”,</p></content></level><level class="para1" eId="section-5-5-d"><num>(d)</num><content><p>in paragraph (c) (Class 1A contributions), for “1.9” there were substituted “3.15”,</p></content></level><level class="para1" eId="section-5-5-e"><num>(e)</num><content><p>in paragraph (ca) (Class 1B contributions), for “1.9” there were substituted “3.15”, and</p></content></level><level class="para1" eId="section-5-5-f"><num>(f)</num><content><p>in paragraph (f) (Class 4 contributions), for “2.15” there were substituted “3.4”.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-5-a"><num>(a)</num><content><p>in the opening words, for “50” there were substituted “69.23”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-5-b"><num>(b)</num><content><p>in paragraph (a) (primary Class 1 contributions), for “2.05” there were substituted “3.30”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-5-c"><num>(c)</num><content><p>in paragraph (b) (secondary Class 1 contributions), for “1.9” there were substituted “3.15”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-5-d"><num>(d)</num><content><p>in paragraph (c) (Class 1A contributions), for “1.9” there were substituted “3.15”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-5-e"><num>(e)</num><content><p>in paragraph (ca) (Class 1B contributions), for “1.9” there were substituted “3.15”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-5-f"><num>(f)</num><content><p>in paragraph (f) (Class 4 contributions), for “2.15” there were substituted “3.4”.</p></content></level>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-5-6"><num>(6)</num><intro><p>Section 142(5) of SSA(NI)A 1992 (destination of national insurance contributions: Northern Ireland) is to have effect as if—</p></intro><level class="para1" eId="section-5-6-a"><num>(a)</num><content><p>in the opening words, for “50” there were substituted “69.23”,</p></content></level><level class="para1" eId="section-5-6-b"><num>(b)</num><content><p>in paragraph (a) (primary Class 1 contributions), for “2.05” there were substituted “3.30”,</p></content></level><level class="para1" eId="section-5-6-c"><num>(c)</num><content><p>in paragraph (b) (secondary Class 1 contributions), for “1.9” there were substituted “3.15”,</p></content></level><level class="para1" eId="section-5-6-d"><num>(d)</num><content><p>in paragraph (c) (Class 1A contributions), for “1.9” there were substituted “3.15”,</p></content></level><level class="para1" eId="section-5-6-e"><num>(e)</num><content><p>in paragraph (ca) (Class 1B contributions), for “1.9” there were substituted “3.15”, and</p></content></level><level class="para1" eId="section-5-6-f"><num>(f)</num><content><p>in paragraph (f) (Class 4 contributions), for “2.15” there were substituted “3.4”.</p></content></level></subsection>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-6-a"><num>(a)</num><content><p>in the opening words, for “50” there were substituted “69.23”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-6-b"><num>(b)</num><content><p>in paragraph (a) (primary Class 1 contributions), for “2.05” there were substituted “3.30”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-6-c"><num>(c)</num><content><p>in paragraph (b) (secondary Class 1 contributions), for “1.9” there were substituted “3.15”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-6-d"><num>(d)</num><content><p>in paragraph (c) (Class 1A contributions), for “1.9” there were substituted “3.15”,</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-6-e"><num>(e)</num><content><p>in paragraph (ca) (Class 1B contributions), for “1.9” there were substituted “3.15”, and</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-5-6-f"><num>(f)</num><content><p>in paragraph (f) (Class 4 contributions), for “2.15” there were substituted “3.4”.</p></content></level>
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-6"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>6</num><heading>Interpretation</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content><p>“HMRC” means Her Majesty’s Revenue and Customs;</p></content></hcontainer>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><intro><p>“national insurance contributions” means any contributions under—</p></intro><level class="para1"><num>(a)</num><content><p>Part 1 of SSCBA 1992, or</p></content></level><level class="para1"><num>(b)</num><content><p>Part 1 of SSCB(NI)A 1992;</p></content></level></hcontainer>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(a)</num><content><p>Part 1 of SSCBA 1992, or</p></content></level>
<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1"><num>(b)</num><content><p>Part 1 of SSCB(NI)A 1992;</p></content></level>
<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content><p>“qualifying national insurance contribution” has the meaning given by section 1<ref href="#section-1-3">(3)</ref>;</p></content></hcontainer>
<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-7"><num><noteRef href="#key-e2ccc501cb7966b4c4472803435daf4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>7</num><heading>Short title and Crown application</heading><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-7-1"><num>(1)</num><content><p>This Act may be cited as the Health and Social Care Levy Act 2021.</p></content></subsection>
<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-7-2"><num>(2)</num><content><p>This Act binds the Crown.</p></content></subsection>