These Regulations make provision in relation to the zero-rate of secondary (employer) National Insurance contributions (“NICs”) available in freeport tax sites in Great Britain under the National Insurance Contributions Act 2022 (“the Act”).

They exempt employers from having to meet the freeport condition at section 2(1)(d) of the Act in order to claim freeports NICs relief in respect of employees with disabilities, who are pregnant or who have given birth within the previous 52 weeks. The condition is treated as met where the employer has adjusted the employee’s working time so that they would not be able to meet the condition of spending more than 60% of their working time in the freeport tax site.

A Tax Information and Impact Note covering this instrument was published on 12th May 2021 and is available on the website at https://www.gov.uk/government/publications/zero-rate-of-secondary-national-insurance-contributions-for-freeport-employees/zero-rate-of-secondary-nics-for-freeport-employees. It remains an accurate summary of the impacts that apply to this instrument.