(1)Every person who—
(a)is liable to pay a qualifying national insurance contribution, or
(b)would be liable, if the pension age restriction provisions are ignored, to pay such a contribution,
is liable to pay a tax equal to 1.25% of the amount of earnings or profits in respect of which the contribution is, or would be, payable.
(2)The tax is to be known as the health and social care levy.
(3)“Qualifying national insurance contribution” means—
(a)a primary Class 1 contribution under section 6(1)(a) of SSCBA 1992 or section 6(1)(a) of SSCB(NI)A 1992,
(b)a secondary Class 1 contribution under section 6(1)(b) of either of those Acts,
(c)a Class 1A contribution under section 10 of either of those Acts,
(d)a Class 1B contribution under section 10A of either of those Acts, or
(e)a 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.