The Social Security (Contributions) (Amendment No. 2) Regulations 2019

Document Number:2019 No. 1009
Coming into force:Coming into force on the 02/07/2019
 
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Statutory Instruments

Social Security

Made

10 th June 2019

Laid before Parliament

11 th June 2019

Coming into force

2 nd July 2019

These Regulations are made by the Treasury in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992(1) and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) and now exercisable by them.

The Secretary of State and the Department for Communities concur in the making of regulation 2 of these Regulations.

Citation and commencement

  1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2019 and come into force on 2 nd July 2019.

    Amendment of the Social Security (Contributions) Regulations 2001

  2. In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)(3) , after paragraph 12 C insert—

    “12 D. HM Forces’ Accommodation Allowance

    A payment to which no liability to income tax arises by virtue of section 297 D of ITEPA 2003 (armed forces: accommodation allowances)(4).”.

    Jeremy Quin

    Rebecca Harris

    Two of the Lords Commissioners of Her Majesty’s Treasury

    10 th June 2019

    The Secretary of State concurs.

    Signed by authority of the Secretary of State for Work and Pensions

    Guy Opperman

    Parliamentary Under-Secretary of State for Pensions and Financial Inclusion

    Department for Work and Pensions

    10 th June 2019

    The Department for Communities concurs.

    Sealed with the Official Seal of the Department for Communities on 5 th June 2019

    Anne McCleary

    A senior officer of the Department for Communities

    EXPLANATORY NOTE

    (This note is not part of the Regulations)

    These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”). They come into force on 2 nd July 2019.

    Schedule 3 to the Contributions Regulations provides for certain payments to be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.

    Regulation 2 of these Regulations inserts a new paragraph 12 D into Part 8 of Schedule 3 to the Contributions Regulations so that payments of accommodation allowances made to, or in respect of, a member of the armed forces of the Crown and in respect of which no liability to income tax arises by virtue of section...

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