uksi/2019/1009 — The Social Security (Contributions) (Amendment No. 2) Regulations 2019

2019 No. 1009 Social Security The Social Security (Contributions) (Amendment No. 2) Regulations 2019 Made 10th June 2019 Laid before Parliament 11th June 2019 Coming into force 2nd July 2019 These Regulations are made by the Treasury in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Communities concur in the making of regulation 2 of these Regulations. Citation and commencement 1 These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2019 and come into force on 2nd July 2019. Amendment of the Social Security (Contributions) Regulations 2001 2 In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) , after paragraph 12C insert— HM Forces’ Accommodation Allowance 12D A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances) . . Jeremy Quin Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury 10th June 2019 The Secretary of State concurs. Signed by authority of the Secretary of State for Work and Pensions Guy Opperman Parliamentary Under-Secretary of State for Pensions and Financial Inclusion Department for Work and Pensions 10th June 2019 The Department for Communities concurs. Sealed with the Official Seal of the Department for Communities on 5th June 2019 Anne McCleary A senior officer of the Department for Communities EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004 ) (“the Contributions Regulations”). They come into force on 2nd July 2019. Schedule 3 to the Contributions Regulations provides for certain payments to be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions. Regulation 2 of these Regulations inserts a new paragraph 12D into Part 8 of Schedule 3 to the Contributions Regulations so that payments of accommodation allowances made to, or in respect of, a member of the armed forces of the Crown and in respect of which no liability to income tax arises by virtue of section 297D of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) are disregarded for this purpose. A Tax Information and Impact Note covering the amendments made by this instrument was published on 22nd November 2017 and is available at https://www.gov.uk/government/publications/income-tax-armed-forces-accommodation-allowance-exemption/income-tax-armed-forces-accommodation-allowance-exemption . It remains an accurate summary of the impacts that apply to this instrument.