PARLIAMENTARY WRITTEN QUESTION
Health and Social Care Levy (15 September 2021)

The Health and Social Care Levy will levy a 1.25% tax on taxpayers liable to Class 1, Class 1A, Class 1B and Class 4 National Insurance contributions, via a temporary increase to NICs rates in 2022-23 and a separate Levy from 2023-24. Revenue raised will be ringfenced to support UK health and social care bodies.

The Government has published a Tax Information and Impact Note (TIIN) setting out that this measure will affect over 1.6 million employers required to introduce this change, including through one-off familiarisation costs. Further details can be found at: https://www.gov.uk/government/publications/health-and-social-care-levy/health-and-social-care-levy.