Policy paper

Health and Social Care Levy

This tax information and impact note is about a temporary increase to National Insurance contribution rates for the 2022 to 2023 tax year.

From:
HM Revenue & Customs
Published
9 September 2021
Last updated
13 December 2021 — See all updates

Documents

Health and Social Care Levy

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Details

This measure provides for a temporary 1.25 percentage point increase to both the main and additional rates of Class 1, Class 1A, Class 1B and Class 4 National Insurance contributions for the 2022 to 2023 tax year and revenue raised will go directly to support the NHS and equivalent bodies across the UK.

Published 9 September 2021
Last updated 13 December 2021 + show all updates

  1. Welsh translation added.

  2. First published.

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