# The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations 2020, Note: 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/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.