This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations provide that self-isolation support payments made by local authorities under separate schemes in Scotland and Wales to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions. That is provided for by regulation 2. Regulation 3 provides that Class 1A contributions are not payable on such payments.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins#coronavirus-(covid-19).
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