2011 No. 225

Social Security

The Social Security (Contributions) (Amendment) Regulations 2011

Made

Laid before Parliament

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2) and (3) and 175(3) and (4) of the Social Security Contributions and Benefits Act 19921 and sections 3(2) and (3) and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them.

The Secretary of State and the Department for Social Development3 concur in the making of these Regulations.

Citation and commencement1

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2011 and come into force on 28th February 2011.

Amendment of the Social Security (Contributions) Regulations 20012

Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)4 shall be amended as follows.

Expenses of MPs and other representatives3

In Part 8 (travelling, relocation and other expenses and allowances of the employment), after paragraph 15 add—

Expenses of MPs and other representatives16

A payment to which no liability to income tax arises by virtue of any of the following provisions of ITEPA 2003—

a

section 292 (accommodation expenses of MPs)5;

b

section 293 (overnight expenses of other elected representatives);

c

section 293A (UK travel and subsistence expenses of MPs)6;

d

section 294 (European travel expenses of MPs and other representatives)7.

Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme4

In Part 10 (miscellaneous and supplemental)—

a

in paragraph 1(1) for “paragraphs 2 to 21” substitute “this Part”; and

b

after paragraph 21 add—

Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme22

A payment of a fee in respect of an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 20078 (scheme to collate and disclose information about individuals working with vulnerable persons).

Angela WatkinsonMichael FabricantTwo of the Lords Commissioners of Her Majesty’s Treasury

The Secretary of State concurs.

Steve WebbSigned by authority of the Secretary of State for Work and Pensions Minister of StateDepartment for Work and Pensions

The Department for Social Development concurs.

Sealed with the Official Seal of the Department for Social Development on 26th January 2011

seal_r00001Anne McClearySenior Officer of the Department for Social Development
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the 2001 Regulations”). They come into force on 28th February 2011.

Schedule 3 to the 2001 Regulations allows certain payments to be disregarded in the calculation of earnings for the purpose of establishing liability for earnings-related national insurance contributions.

Regulation 3 adds a new paragraph 16 to Part 8 of Schedule 3 to the 2001 Regulations. The new paragraph 16 provides that certain payments of expenses made to a member of the House of Commons or other elected representatives and upon which no liability to income tax arises by virtue of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) are to be disregarded in the calculations of earnings for national insurance purposes.

Regulation 4 provides a disregard in respect of a fee relating to an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007. Under the scheme, information about individuals undertaking or wishing to undertake regulated work with children or protected adults in Scotland is collated and disclosed.

A full Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.