Policy paper
Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments for Scotland and Wales
This Tax Information and Impact Note is about an exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments in Scotland and Wales.
Applies to Scotland and Wales
Documents
Details
The government is committed to supporting businesses and individuals through the coronavirus (COVID-19) pandemic.
This measure disregards payments known as a Self-Isolation Support Grant in Scotland and a Self-Isolation Support Payment in Wales, from employer and employee Class 1 National Insurance contributions and Class 1A National Insurance contributions.
Published 16 December 2020
Last updated 25 March 2021 + show all updates
Last updated 25 March 2021 + show all updates
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Updated Exchequer impact table with values for years 2019 to 2020 to 2024 to 2025.
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First published.