Health and Social Care Levy guidance published

31 January 2022

Despite recent calls for the upcoming levy to be scrapped the government are continuing with plans to implement the Health and Social Care Levy. Her Majesty's Revenue and Customs (HMRC) have released guidance for the changes being brought in April 2022, as well as clarifying some of the changes that will happen in 2023-24 tax year.

The guidance details:

•    How it will affect employees
•    How it will affect employers
•    How it will affect the self employed, with additional details of the 2023-24 tax year
•    How it will affect those over state pension age, both in 2022-23 and in 2023-24
•    Confirmation of advised payslip message
•    Existing contribution reliefs will apply to the separate levy for 2023 for

  • employees under the age of 21
  • apprentices under the age of 25
  • qualifying Freeport employees
  • those eligible for the Employment Allowance
  • armed forces veterans


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