2. In section 2 of the National Insurance Contributions Act 2014 (exceptions), after subsection (3) insert—
“(3A) But the liabilities mentioned in subsection (3) are not “excluded liabilities” by virtue of that subsection if all the duties of the employed earner’s employment which relate to P’s personal, family or household affairs are performed for an individual who needs those duties to be performed because of the individual’s—
(a)old age,
(b)mental or physical disability,
(c)past or present dependence on alcohol or drugs,
(d)past or present illness, or
(e)past or present mental disorder.”.