Selective Employment Payments Act 1966

JurisdictionUK Non-devolved
Citation1966 c. 32
Year1966


Selective EmploymentPayments Act 1966

1966 CHAPTER 32

An Act to provide for payments in certain circumstances in respect of persons in respect of whom selective employment tax has been paid; and for connected purposes.

[9th August 1966]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

S-1 Selective employment premium.

1 Selective employment premium.

(1) Where an employer has paid selective employment tax for any contribution week in respect of a person in an employment to which this section applies, then, subject to the provisions of section 7 of this Act, the Minister of Labour shall make to the employer in respect of that person and that week a payment of an amount equal to the tax paid plus—

(a ) if that person was treated for the purpose of the tax as a man over the age of eighteen, seven shillings and sixpence; or

(b ) if that person was treated for that purpose as a woman over the age of eighteen, three shillings and nine-pence; or

(c ) if that person was treated for that purpose as a boy under the age of eighteen, three shillings and nine-pence; or

(d ) if that person was treated for that purpose as a girl under the age of eighteen, two shillings and sixpence.

(2) Subject to subsection (3) of this section, this section applies to any employment in, or carried out from, an establishment where—

(a ) the establishment is engaged by way of business wholly or partly in—

(i) activities falling under any of the minimum list headings shown in Orders III to XVI of the Standard Industrial Classification; or

(ii) activities by way of the manufacture from exposed film of cinematograph films for public exhibition; or

(iii) scientific research relating to such activities as aforesaid in which that or an associated establishment is engaged; or

(iv) training relating as aforesaid; and

(b ) more than half of the employed persons employed in any employment in, or carried out from, that establishment—

(i) are so employed wholly or mainly in connection with such activities, research or training as aforesaid; and

(ii) are not so employed wholly or mainly in non-qualifying activities,

or where the establishment is certified by the Minister of Technology to be engaged in scientific research relevant to such activities as are mentioned in paragraph (a ) of this subsection or the Minister of Labour is satisfied that the establishment is engaged in training which is so relevant.

(3) This section does not apply to employment by an employer to whom section 3 or 4 of this Act applies or to any excepted employment.

S-2 Selective employment refund.

2 Selective employment refund.

(1) Where an employer has paid selective employment tax for any contribution week in respect of a person in an employment to which this section applies, then, subject to the provisions of section 7 of this Act, the appropriate Minister shall make to the employer in respect of that person and that week a payment of an amount equal to the tax paid.

(2) Subject to subsection (6) of this section, this section applies to any employment which, not being employment to which section 1 of this Act applies, is employment in, or carried out from, an establishment where—

(a ) the establishment is engaged by way of business wholly or partly in activities such as are mentioned in any one of paragraphs (a ) to (e ) of subsection (3) of this section; and

(b ) subject to subsection (4) of this section, more than half of the employed persons employed in any employment in, or carried out from, that establishment—

(i) are so employed wholly or mainly in connection with those activities; and

(ii) are not so employed wholly or mainly in non-qualifying activities,

or where the appropriate Minister is satisfied that the establishment is engaged in scientific research relevant to the activities mentioned in paragraph (e ) of the said subsection (3) or in training relevant to any activities mentioned in that paragraph or in paragraphs (a ) to (c ) of that subsection, or the establishment is certified by the Minister of Technology to be engaged in scientific research relevant to any activities mentioned in the said paragraphs (a ) to (c ).

(3) The activities referred to in subsection (2)(a ) of this section are—

(a ) activities falling under any of the following minimum list headings in the Standard Industrial Classification, namely—

(i) heading 003 (which relates to fishing);

(ii) any heading in Order II (which relates to mining and quarrying);

(iii) heading 602 or 603 (which relate to electricity and water supply); and

(iv) any heading in Order XIX (which relates to transport and communication) other than heading 709;

(b ) activities by way of the extraction of coal from open-cast workings;

(c ) activities by way of the operation of road transport for the purposes of another establishment which is both an associated establishment and an establishment such as is mentioned either in section 1(2) of this Act or in subsection (2) of this section;

(d ) activities, research or training such as are mentioned in section 1(2)(a ) of this Act, or a combination of such activities, research or training and any activities such as are mentioned in paragraph (a ) or (b ) of this subsection;

(e ) activities falling under minimum list heading 001 or 002 in the Standard Industrial Classification which shall respectively be treated for the purposes of this Act as including all activities falling within the definition in section 10(1) of this Act of agriculture or, as the case may be, of forestry.

(4) For the purposes of the application of this section in relation to any activities other than activities falling under minimum list heading 703 in the Standard Industrial Classification, the definition of non-qualifying activities contained in section 10(1) of this Act shall have effect as if paragraph (b ) of that definition were omitted.

(5) For the purposes of this section, the appropriate Minister in relation to any employment to which this section applies shall be determined by reference to the activities of the establishment in or from which that employment is carried out and—

(a ) where those activities fall under any of paragraphs (a ) to (d ) of subsection (3) of this section, shall be the Minister of Labour;

(b ) where those activities fall under paragraph (e ) of the said subsection (3), shall be—

(i) if the establishment is situated in England or Wales, the Minister of Agriculture, Fisheries and Food; or

(ii) if the establishment is situated in Scotland, the Secretary of State.

(6) This section does not apply to employment by an employer to whom section 3 of this Act applies or to any excepted employment.

S-3 Payments to certain public bodies.

3 Payments to certain public bodies.

(1) This section applies to the following employers, namely—

(a ) any body specified in Part I of Schedule 1 to this Act;

(b ) the Postmaster General.

(2) Where any employer to whom this section applies has paid selective employment tax for any contribution week in respect of employed persons employed by him otherwise than in any part of his business which is specified in Part II of the said Schedule 1, the designated Minister may make to that employer in respect of those persons and that week, at such time and in such manner as that Minister or (where that Minister is not the Treasury) that Minister with the consent of the Treasury may determine, a payment of an amount appearing to that Minister to correspond—

(a ) if those persons' employment for that week was employment in any such part of an undertaking as is specified in Part III of that Schedule, to the amount of the tax paid with the appropriate additions specified in paragraphs (a ) to (d ) of section 1(1) of this Act; or

(b ) in any other case, to the amount of the tax paid.

(3) Where under subsection (2) of this section a payment would fall to be made by the designated Minister to a company such as is mentioned in paragraph 14 of Part I of the said Schedule 1, that Minister may, if and subject to such conditions as he thinks fit, make that payment to the body, or to such as he thinks fit of the bodies, referred to in paragraphs 9 to 13 of the said Part I of which that company is, or is treated for the purposes of the said paragraph 14 as being, a subsidiary.

(4) In this section, the expression ‘the designated Minister’, in relation to any employer, means such Minister as the Treasury may designate in relation to that employer, and the expression ‘Minister’ includes the Treasury.

S-4 Payments to local authorities, etc.

4 Payments to local authorities, etc.

(1) This section applies to an employer who is of any of the following descriptions, namely—

(a ) a local authority, that is to say—

(i) in England or Wales, the council of a county, county borough, London borough or county district, the Greater London Council, the Common Council of the City of London or the Council of the Isles of Scilly;

(ii)in Scotland, a local authority within the meaning of the Local Government (Scotland) Act 1947;

(b ) an authority all of whose members are appointed or elected by one or more local authorities;

(c ) an authority the majority of whose members are appointed or elected by one or more local authorities and in the case of whom, by virtue of any enactment—

(i) the authority have power to issue a precept to a local authority in England or Wales or a requisition to a local authority in Scotland; or

(ii) a local authority are or can be required to contribute to the authority's expenses;

(d ) the Receiver for the Metropolitan Police District or the Commissioner of Police of the Metropolis;

(e )...

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