2025 No. 326
Income Tax
Corporation Tax
Electronic Communications

The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025

Made
Laid before the House of Commons
Coming into force
These Regulations are made by the Commissioners for His Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(1) of the Finance Act 19991, section 684 of the Income Tax (Earnings and Pensions) Act 20032 and sections 62(3)(b), (6) and (7) and 71 of the Finance Act 20043 and now exercisable by them4.

Citation and commencement1.

These Regulations may be cited as the Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 and come into force on 6th April 2025.

Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 20022.

(1)

The Statutory Payment Schemes (Electronic Communications) Regulations 20025 are amended as follows.

(2)

In regulation 1(2), in the definition of “the statutory payments” for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.

Amendment of the Income Tax (Pay As You Earn) Regulations 20033.

(1)

The Income Tax (Pay As You Earn) Regulations 20036 are amended as follows.

(2)

In regulation 70(3), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.

Amendment of the Income Tax (Construction Industry Scheme) Regulations 20054.

(1)

The Income Tax (Construction Industry Scheme) Regulations 20057 are amended as follows.

(2)

In regulation 8(3), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.

(3)

In regulation 56(2)(e), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.

(4)

In regulation 56(7), after sub-paragraph (d) insert —

“;

(e)

in respect of statutory neonatal care pay, regulations 4, 5, 6 and 8 of the Statutory Neonatal Care Pay (Administration) Regulations 20258.”.
Myrtle Lloyd
Carol Bristow
Two of the Commissioners for His Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

The Neonatal Care (Leave and Pay) Act 2023 (c. 20) inserted a new Part 12ZE into the Social Security Contributions and Benefits Act 2002 (c. 4). This created an entitlement to statutory neonatal care pay. The 2023 Act does not apply or extend to Northern Ireland.

Part 3, paragraph 34 of the Schedule to the 2023 Act provides that sections 132 and 133 of the Finance Act 1999 (c. 16) have effect as if statutory neonatal care pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.

These Regulations make consequential amendments to secondary legislation relating to income tax, to insert references to statutory neonatal care pay.

A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessment was published on 23 January 2023. A copy of the document is available at: https://publications.parliament.uk/pa/bills/cbill/58-03/0014/NeonatalCareLeaveandPayIA_Final.pdf.