Health and Social Care Levy (Repeal) Act 2022

October 25, 2022

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<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1"><num>1</num><heading>Repeal of the Health and Social Care Levy Act 2021</heading><content>The Health and Social Care Levy Act 2021 is repealed.</content></section>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2"><num>2</num><heading>Transitional NICs rates for tax year 2022-23 etc</heading><subsection eId="section-2-1"><num>(1)</num><intro>The following provisions of section 5 of the Health and Social Care Levy Act 2021 (mo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-1"><num>(1)</num><intro>The following provisions of section 5 of the Health and Social Care Levy Act 2021 (modification of rates of national insurance contributions for tax year 2022-23) continue to have effect in

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-1-a"><num>(a)</num><content>in subsection (2), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Great Britain);</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>in subsection (4), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Northern Ireland).</content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-2"><num>(2)</num><intro>Part 1 of the Social Security Contributions and Benefits Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—</intro><level cla

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-2-a"><num>(a)</num><content><mod>in paragraph (a) (main Class 4 percentage), for “9” there were substituted <quotedText>“9.73”</quotedText>, and</mod></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><mod>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted <quotedText>“2.73”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-3"><num>(3)</num><intro>Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—</p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-3-a"><num>(a)</num><content><mod>in paragraph (a) (main Class 4 percentage), for “9” there were substituted <quotedText>“9.73”</quotedText>, and</mod></content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-3-b"><num>(b)</num><content><mod>in paragraph (b) (additional Class 4 percentage), for “2” there were substituted <quotedText>“2.73”</quotedText>.</mod></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-4"><num>(4)</num><intro><ref href="#schedule">The Schedule</ref> contains—</intro><level class="para1" eId="section-2-4-a"><num>(a)</num><content>further transitional provision, and</content></level><le

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-4-a"><num>(a)</num><content>further transitional provision, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-2-4-b"><num>(b)</num><content>a power to make consequential provision.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3"><num>3</num><heading>Short title and interpretation</heading><subsection eId="section-3-1"><num>(1)</num><content>This Act may be cited as the Health and Social Care Levy (Repeal) Act 2022.</content></subsection

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-1"><num>(1)</num><content>This Act may be cited as the Health and Social Care Levy (Repeal) Act 2022.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-2"><num>(2)</num><intro>In this Act—</intro><hcontainer name="definition"><content>“<term refersTo="#term-earnings" eId="term-earnings">earnings</term>” has the meaning it has in Parts 1 to 6 of the Social

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-earnings" eId="term-earnings">earnings</term>” has the meaning it has in Parts 1 to 6 of the Social Security Contributions and Benefits Act 1992 (see section 3 of that Act);<

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="definition"><content>“<term refersTo="#term-tax-year" eId="term-tax-year">tax year</term>” has the meaning it has in those Parts (see section 122 of that Act).</content></hcontainer>

<hcontainer 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" name="schedules" eId="schedules"><hcontainer name="schedule" eId="schedule"><num>Schedule<authorialNote cl

<hcontainer 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" name="schedules"><hcontainer name="schedule" eId="schedule"><num>Schedule<authorialNote class="referenceNo

<hcontainer 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" name="schedule" eId="schedule"><num>Schedule<authorialNote class="referenceNote"><ref href="#section-2"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e230"><heading>Class 1A contributions other than contributions in respect of certain termination awards and sporting testimonial payments</heading><paragraph eId="schedule-paragraph-1"

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Class 1A contributions other than contributions in respect of certain termination awards and sporting testimonial payments</heading><paragraph eId="schedule-paragraph-1" class="schProv

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-paragraph-5-1"><num>(1)</num><content><ref href="#schedule-paragraph-5">This paragraph</ref> applies to an assessment of the amount of earnings-r

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-8" class="schProv1"><num>8</num><content>No modification of a percentage made by this Act is to be taken into account for the purposes of sections 143(4) and 145(3) of the Social Security Administration Ac

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-1" class="schProv1"><num>1</num><subparagraph eId="schedule-paragraph-1-1"><num>(1)</num><intro><ref href="#schedule-paragraph-1">This paragraph</ref> applies to Class 1A contributions payable for the tax

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e309"><heading>Class 1A contributions in respect of certain termination awards and sporting testimonial payments</heading><paragraph eId="schedule-paragraph-2" class="schProv1"><num>2</

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Class 1A contributions in respect of certain termination awards and sporting testimonial payments</heading><paragraph eId="schedule-paragraph-2" class="schProv1"><num>2</num><subparagr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-paragraph-6-1"><num>(1)</num><intro>Regulation 21 of the Social Security (Contributions) Regulations 2001 (annual maxima for those with more than

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-paragraph-9-1"><num>(1)</num><content>The Treasury may by regulations made by statutory instrument make such provision as they consider appropria

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-2" class="schProv1"><num>2</num><subparagraph eId="schedule-paragraph-2-1"><num>(1)</num><intro><ref href="#schedule-paragraph-2">This paragraph</ref> applies to Class 1A contributions payable for the tax

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Class 1B contributions</heading><paragraph eId="schedule-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-paragraph-3-1"><num>(1)</num><content><mod>Section 10A

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-paragraph-3-1"><num>(1)</num><content><mod>Section 10A of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions) has ef

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e361"><heading>Class 1B contributions</heading><paragraph eId="schedule-paragraph-3" class="schProv1"><num>3</num><subparagraph eId="schedule-paragraph-3-1"><num>(1)</num><content><m

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7"><heading>Primary Class 1 contributions payable at a reduced rate</heading><paragraph eId="schedule-paragraph-4" class="schProv1"><num>4</num><content><mod>In regulation 1(2) of the Social Se

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-4" class="schProv1"><num>4</num><content><mod>In regulation 1(2) of the Social Security (Contributions) (Amendment No. 2) Regulations 2022 (<ref eId="c00001" href="http://www.legislation.gov.uk/id/uksi/202

<paragraph 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="schedule-paragraph-7" class="schProv1"><num>7</num><subparagraph eId="schedule-paragraph-7-1"><num>(1)

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e387"><heading>Primary Class 1 contributions payable at a reduced rate</heading><paragraph eId="schedule-paragraph-4" class="schProv1"><num>4</num><content><mod>In regulation 1(2) of

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e403"><heading>Directors</heading><paragraph eId="schedule-paragraph-5" class="schProv1"><num>5</num><subparagraph eId="schedule-paragraph-5-1"><num>(1)</num><content><ref href="#sch

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e524"><heading>Annual maximum contributions</heading><paragraph eId="schedule-paragraph-6" class="schProv1"><num>6</num><subparagraph eId="schedule-paragraph-6-1"><num>(1)</num><intro><

<hcontainer 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" name="crossheading" class="schGroup7" eId="d25e646"><heading>Allocation of additional NICs in tax year 202

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e978"><heading>Exclusion of modifications from determination of rates for tax year 2023-24</heading><paragraph eId="schedule-paragraph-8" class="schProv1"><num>8</num><content>No mod

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" name="crossheading" class="schGroup7" eId="d25e988"><heading>Power to make consequential provision</heading><paragraph eId="schedule-paragraph-9" class="schProv1"><num>9</num><subparagraph eId="schedule-paragraph-9-1"><num>(1)</num