# The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations 2020

S.I. 2020/1532 · made 14 December 2020

These Regulations provide that self-isolation support payments made by local authorities under separate schemes in Scotland and Wales to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions. That is provided for by regulation 2. Regulation 3 provides that Class 1A contributions are not payable on such payments.

Made under: Social Security Contributions and Benefits Act 1992 (Section 3, Section 10)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/pdf/uksi_20201532_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/pdf/uksiem_20201532_en.pdf

## Introductory text

Social Security, Scotland
Social Security, Wales
Made 14th December 2020
Laid before Parliament 15th December 2020
Coming into force 5th January 2021
These Regulations are made by the Treasury in exercise of the powers conferred by sections 3(2) and (3) and 10(9)(a) of the Social Security Contributions and Benefits Act 1992.
The Secretary of State concurs in the making of regulations 1 and 2.

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations 2020 and come into force on 5th January 2021.
(2) In these Regulations—
“coronavirus” means severe acute respiratory syndrome coronavirus 2;
“Scottish local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;
“self-isolation support payment” means—
(i) a payment known as a Self-Isolation Support Grant made by a Scottish local authority, or
(ii) a payment made by a Welsh local authority under the scheme known as the Self-Isolation Support Payment scheme,
to a person who has been required to self-isolate due to coronavirus;
“Welsh local authority” means a county council or county borough council in Wales.

## 2 Payment to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

A self-isolation support payment is to be disregarded in the calculation of earnings from an employed earner’s employment for the purposes of earnings-related contributions.

## 3 Prescribed general earnings in respect of which Class 1A contributions not payable

Class 1A contributions are not to be payable in respect of general earnings which are self-isolation support payments.

## Signature

Rebecca Harris
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
14th December 2020
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Guy Opperman
Minister for Pension and Financial Inclusion
Department for Work and Pensions
11th December 2020

## Explanatory note

(This note is not part of the Regulations)
These Regulations provide that self-isolation support payments made by local authorities under separate schemes in Scotland and Wales to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions. That is provided for by regulation 2. Regulation 3 provides that Class 1A contributions are not payable on such payments.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins#coronavirus-(covid-19).

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Source: https://www.legislation.gov.uk/uksi/2020/1532 (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.