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<p>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.</p><p> </p><p>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:
<a href="https://www.gov.uk/government/publications/health-and-social-care-levy/health-and-social-care-levy"
target="_blank">https://www.gov.uk/government/publications/health-and-social-care-levy/health-and-social-care-levy</a>.</p>
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