2Destination of proceeds of health and social care levy

(1)

HMRC may deduct from—

(a)

the proceeds of the health and social care levy, and

(b)

any relevant penalties or interest,

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).

(2)

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—

(a)

of health care and social care in England,

(b)

of health care and social care in Wales,

(c)

of health care and social care in Scotland, and

(d)

of health care and social care in Northern Ireland,

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.

(3)

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.

(4)

HMRC must pay any amount deducted under subsection (1) into the Consolidated Fund.