The Employment Allowance (Excluded Persons) Regulations 2020
| Jurisdiction | UK Non-devolved |
| Citation | SI 2020/218 |
2020 No. 218
Social Security
The Employment Allowance (Excluded Persons) Regulations 2020
Made 4th March 2020
Coming into force 6th April 2020
These Regulations are made by the Treasury in exercise of the power to amend the employment allowance provisions1conferred by section 5(1)(b) of the National Insurance Contributions Act 20142.
A draft of this instrument was laid before Parliament in accordance with section 5(5) of the National Insurance Contributions Act 2014 and approved by a resolution of each House of Parliament.
Citation and commencement
1. These Regulations may be cited as the Employment Allowance (Excluded Persons) Regulations 2020 and come into force on 6th April 2020.
Amendment to the National Insurance Contributions Act 2014
2. The National Insurance Contributions Act 2014 is amended as follows.
3. In section 2 (exceptions), after subsection (4A)3insert—
“Excluded persons: secondary Class 1 liability limit of £100,000 or more(4B) A person cannot qualify for an employment allowance for a tax year if the total of the following items is £100,000 or more—(a) the person’s qualifying liabilities for the previous tax year, and(b) where the person is a company, the qualifying liabilities for that previous tax year of each company (if any) to which the person is connected at any time in that previous tax year, and(c) where the person is a charity, the qualifying liabilities for that previous tax year of each charity (if any) to which the person is connected at any time in that previous tax year.(4C) A person who is a company or a charity cannot qualify for an employment allowance for a tax year if there is a time in the tax year when the relevant total is £100,000 or more; and for this purpose “the relevant total” at any particular time in the tax year is the total of the qualifying liabilities for the previous tax year of each other company or charity (as the case may be) to which the person is connected at the particular time.(4D) For the purposes of subsections (4B) and (4C)—(a) a company is “connected” with another company if they are connected with one another for the purposes of section 3(1);(b) a charity is “connected” with another charity if they are...
To continue reading
Request your trial