Policy paper

Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments for Scotland and Wales

This Tax Information and Impact Note is about an exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments in Scotland and Wales.

• From: HM Revenue & Customs
• Published: 16 December 2020
• Last updated: 25 March 2021 — See all updates

Applies to Scotland and Wales

Documents

Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments for Scotland and Wales

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The government is committed to supporting businesses and individuals through the coronavirus (COVID-19) pandemic.

This measure disregards payments known as a Self-Isolation Support Grant in Scotland and a Self-Isolation Support Payment in Wales, from employer and employee Class 1 National Insurance contributions and Class 1A National Insurance contributions.

Published 16 December 2020
Last updated 25 March 2021 + show all updates

1. 25 March 2021

   Updated Exchequer impact table with values for years 2019 to 2020 to 2024 to 2025.

2. 16 December 2020

   First published.