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(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that Parental Transitions Support scheme payments and Jobs Plus Pilot scheme payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions.
Parental Transitions Support scheme payments are made by Scottish Local Authorities to parents or carers as part of a scheme to ease their progression into work and eligibility is dependent upon the receipt of certain social security benefits as determined by that scheme as well as the receipt of a formal offer to start work. Jobs Plus Pilot scheme payments are made by local housing associations or local authorities in England to persons residing in social housing as an incentive to enter employment.
A Tax Information and Impact Note has not been prepared for this instrument because it contains no substantive changes to National Insurance Contributions policy.
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