Legislation – The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations 2020

These Regulations provide that self-isolation support payments made by local authorities under separate schemes in Scotland and Wales to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions. That is provided for by regulation 2. Regulation 3 provides that Class 1A contributions are not payable on such payments.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins#coronavirus-(covid-19).