Policy papers and consultations

Draft legislation on National Insurance Contributions (Increase of Thresholds)

• From: HM Revenue & Customs and 1 others
• Updated: 24 March 2022

• Draft legislation: National Insurance Contributions (Increase of Thresholds) Bill (accessible alternative)

  A Bill to make provision for and in connection with increasing the…

• Explanatory notes National Insurance contributions (increase of thresholds) Bill (accessible alternative)

  What these notes do These Explanatory Notes relate to the National…

• Delegated powers memorandum: National Insurance contributions (increase of thresholds) Bill (accessible alternative)

  Memorandum from HM Treasury to the Delegated Powers and Regulatory Reform…

This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.

• From: HM Revenue & Customs
• Updated: 23 March 2022

• National Insurance: Increase to Primary Threshold and the Lower Profits Limit and reduction in Class 2 liability of those earning between the Small Profits Threshold and Lower Profits Limit

  Who is likely to be affected Employed and self-employed people who have a…

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
• Updated: 13 December 2021

• Health and Social Care Levy

  1. Who is likely to be affected Employers, employees and the self-employed…