Legislation – The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021

Interpretation2.

In these Regulations—

“coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);

“coronavirus related home office expenses” means expenses incurred by the employed earner in respect of equipment where—

(a)

that equipment was obtained for the sole purpose of enabling the employed earner to work from home as a result of the coronavirus outbreak; and

(b)

the provision of the equipment would have been exempt from income tax under section 316 of the Income Tax (Earnings and Pensions) Act 20034 if it had been provided directly to the employed earner by or on behalf of a secondary contributor5.

“coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to coronavirus; and

“earnings-related contributions” means contributions payable under the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of earnings paid to or for the benefit of an earner in respect of an employed earner’s employment.