(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that War Widows Recognition payments made under the War Widows Recognition Payment Scheme will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
War Widows Recognition payments are made by the Ministry of Defence to those who forfeited their entitlement to a pension or allowance for a service attributable death prior to 2015 and have not had this pension or allowance restored through divorce or subsequent bereavement and are not eligible to make an application to restore the pension or allowance.
A Tax Information and Impact Note has not been prepared for this instrument because it contains no substantive changes to NICs policy.