Section 18 Class 4 contributions recoverable under regulations.
Northern Ireland
F1The Inland Revenue may by regulations make provision so that where—
an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and
in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of F2subsection (8) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and
the total of those earnings exceeds F3£12,570,
he is to be liable, in respect of those earnings, to pay a Class 4 contribution F4... .
The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—
the additional Class 4 percentage of so much of that total as exceeds £50,270;
but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
F8In relation to Class 4 contributions payable by virtue of regulations under this section, regulations made by the Inland Revenue may—
apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and
make any such provision as may be made by regulations under that Schedule, except paragraph 6 F9or 7BZA.
Annotations
Textual amendments
- F1
Words in s. 18(1)(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 18 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
- F2
Words in s. 18(1)(b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 14, 35
- F3
Sum in s. 18(1)(c) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)
- F4
Words in s. 18(1) repealed (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2
- F5
S. 18(1A) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 3(4), 8(2)
- F6
Sum in s. 18(1A)(a) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)
- F7
Sum in s. 18(1A) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 5(2)
- F8
Words in s. 18(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 8 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
- F9
Words in s. 18(2)(b) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 2(3); S.I. 2004/1943, art. 5(a)(ii)
Notes on Part I
Modifications
- C1
Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2
Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2
- C2
Pt. 1 modified (5.10.2009) by The Steps to Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297), arts. 1(1), 2(1)(a)
- C3
Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 2(3) (with Sch. para. 8)
- C4
Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(4) (with Sch. para. 8)
- C5
Pt. 1 applied (with modifications) (6.4.2023 for the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(4)