- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A person qualifies for an employment allowance for a tax year if, in the tax year—
(a)the person is the secondary contributor in relation to payments of earnings to, or for the benefit of, one or more employed earners, and
(b)in consequence, the person incurs liabilities to pay secondary Class 1 contributions,
under SSCBA 1992 or SSCB(NI)A 1992 (or both).
(2)The person’s employment allowance for the tax year is—
(a)£2,000, or
(b)if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.
(3)Subsection (1) is subject to sections 2 and 3 (and Schedule 1).
(4)Sections 2 and 3 (and Schedule 1) set out cases in which a person cannot qualify for an employment allowance for a tax year.
(5)Section 2 also sets out the cases in which liabilities to pay secondary Class 1 contributions are “excluded liabilities”.
(6)Section 4 provides for a person who qualifies for an employment allowance for a tax year to receive it by way of deductions or a repayment under that section.
(7)In this Act references to “the employment allowance provisions” are to this section, sections 2 to 4 and Schedule 1.
(8)In the employment allowance provisions and section 5 terms used which are also used in Part 1 of SSCBA 1992 or SSCB(NI)A 1992 have the same meaning as they have in that Part.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: