Policy paper

Exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments

This tax information and impact note is about an exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments.

From:
HM Revenue & Customs
Published
12 May 2021

Applies to England, Scotland and Wales

Documents

Exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments

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Details

This measure exempts the following payments from Class 4 and Class 2 National Insurance contributions:

  • Test and Trace Support Payment in England
  • Self-Isolation Support Grant in Scotland
  • Self-Isolation Support Payment in Wales
Published 12 May 2021

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