Explanatory note

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”). These Regulations add a new paragraph 23 to Part 10 of Schedule 3 to the principal Regulations. The new paragraph 23 provides a disregard for the fee and the renewal fee for the up-date service of the Disclosure and Barring Service in England and Wales where those fees are paid or reimbursed by an employer. It also provides a disregard for the fee for criminal record certificates and enhanced criminal record certificates where an application is made at the same time as an application to the up-date service and the fee is paid or reimbursed by an employer.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.