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SCHEDULES

SCHEDULE 3Decisions against which an appeal lies

Part IIContributions decisions

Categorisation of earners

10A decision whether a person is an earner.

11If so, a decision as to the category of earners in which the person is to be included.

Compulsory contributions

12A decision whether a person is liable to pay contributions of any particular class.

13If so, a decision as to the amount that the person is liable to pay.

Voluntary contributions

14A decision whether a person is entitled to pay contributions of any particular class that he is not liable to pay.

15If so, a decision as to the amount that the person is entitled to pay.

Responsibilities at home

16A decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home.

Earnings and contributions credits

17A decision whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) of the Contributions and Benefits Act.

Statutory sick pay

18A decision whether an employer is entitled to make any deduction from his contributions payments in accordance with an order under section 159A of the Contributions and Benefits Act.

19If so, a decision as to the amount that he is entitled to deduct.

Statutory maternity pay

20A decision whether an employer is entitled to make any deduction from his contributions payments in accordance with regulations under section 167 of the Contributions and Benefits Act.

21If so, a decision as to the amount that he is entitled to deduct.

Liability of directors etc. for company’s contributions

22Subject to the provisions of section 121D of the Administration Act, a decision as to the issue and content of a notice under section 121C(2) of that Act.

Preserved rights to benefit etc.

23A decision falling to be made by virtue of regulations under paragraph 15 of Schedule 3 to the [1992 c. 6.] Social Security (Consequential Provisions) Act 1992.

Employment of long-term unemployed

24A decision falling to be made under section 27 of the Jobseekers Act.

Interest and penalties

25A decision whether a person is liable to pay interest under paragraph 7B(2)(e) or (i) of Schedule 1 to the Contributions and Benefits Act.

26A decision whether a person is liable to a penalty under—

(a)paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Contributions and Benefits Act; or

(b)section 113(1)(a) or 114A(1) of the Administration Act.

27A decision whether to charge any interest or penalty under paragraph 7C(1) of Schedule 1 to the Contributions and Benefits Act.

28A decision as to the amount of interest or penalty payable under any of the provisions mentioned in paragraphs 25 to 27 above, except in so far as the decision relates to the exercise of the discretion under—

(a)paragraph 7A(3)(e) or 7B(5)(e) of Schedule 1 to the Contributions and Benefits Act; or

(b)section 113(2)(e) or 114A(3)(e) of the Administration Act.

Power to prescribe other decisions

29Such other decisions relating to contributions as may be prescribed.