Closed consultation

Technical consultation on companies excluded from the Employment Allowance

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Summary

This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.

This consultation ran from
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Consultation description

The Chancellor announced at Summer Budget 2015 that, from April 2016, Employment Allowance would no longer be available to companies where the director is the sole employee. This is in order to focus the Employment Allowance on companies that support employment. This consultation seeks comments on the draft regulation to implement the new exclusion.

Documents

Technical consultation on companies excluded from the Employment Allowance

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Published 26 November 2015