Health and Social Care Levy Act 2021
| Jurisdiction | UK Non-devolved |
| Citation | 2021 c. 28 |
| Year | 2021 |
is liable to pay a qualifying national insurance contribution, orwould be liable, if the pension age restriction provisions are ignored, to pay such a contribution,(2) The tax is to be known as the health and social care levy.a primary Class 1 contribution under section 6(1) (a) of SSCBA 1992 or section 6(1) (a) of SSCB(NI) A 1992,a secondary Class 1 contribution under section 6(1) (b) of either of those Acts,a Class 1A contribution under section 10 of either of those Acts,a Class 1B contribution under section 10A of either of those Acts, ora Class 4 contribution under section 15 of either of those Acts.(4) The “pension age restriction provisions” means any provision made by or under any enactment that provides for an exception from liability to pay a qualifying national insurance contribution by reference to a person having attained pensionable age.(5) For the purposes of determining the amount chargeable under subsection (1) in relation to a secondary Class 1 contribution, ignore any earnings where the rate applicable to those earnings in relation to that contribution is 0%.(6) Subsection (1) has effect in relation to qualifying national insurance contributions payable, or that would be payable, on or after 6 April 2023.the proceeds of the health and social care levy, andany relevant penalties or interest,of health care and social care in England,of health care and social care in Wales,of health care and social care in Scotland, andof health care and social care in Northern Ireland,(3) In this section “relevant penalties or interest” means penalties or interest recovered by HMRC in connection with the health and social care levy (whether arising solely in connection with the levy or not) to the extent those penalties or that interest can be attributed to the levy.(4) HMRC must pay any amount deducted under subsection (1) into the Consolidated Fund.(1) For the purposes of the operation of the health and social care levy, any provision made by or under an enactment that applies in relation to a qualifying national insurance contribution is to apply in relation to payments of the levy corresponding to the contribution.provision relating to returns of information and the supply of accounts, statements and reports;provision relating to the assessing, collecting and receiving of national insurance contributions;provision conferring or regulating a right of appeal;provision concerning administration, penalties or interest on unpaid national insurance contributions;provision about the priority of amounts owed to the Commissioners for Her Majesty’s Revenue and Customs in cases of insolvency under the law of any part of the United Kingdom.limiting the maximum amount of national insurance contributions that are payable by any person, orabout a person’s entitlement to benefits.any other provision made by or under this Act, andany necessary modifications (including any modifications necessary to secure the payment of the levy where a qualifying national insurance contribution is not payable as a result of the pension age restriction provisions) .(1) The Treasury may by regulations made by statutory instrument make provision generally for the purposes of the health and social care levy.provision about reliefs or exceptions from the levy;provision that disapplies any provision so far as it would otherwise, as a result of section 3(1) , apply in relation to the levy;provision modifying the application of any such provision in relation to the levy;provision about (including provision modifying) the application of any provision of the Tax Acts (that would not otherwise apply to the levy as a result of section 3(1)
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