Policy paper

Health and Social Care Levy

This tax information and impact note is about a temporary increase to National Insurance contribution rates for the 2022 to 2023 tax year.

From:
HM Revenue & Customs
Published
9 September 2021
Last updated
13 December 2021 — See all updates

Documents

Health and Social Care Levy

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Details

This measure provides for a temporary 1.25 percentage point increase to both the main and additional rates of Class 1, Class 1A, Class 1B and Class 4 National Insurance contributions for the 2022 to 2023 tax year and revenue raised will go directly to support the NHS and equivalent bodies across the UK.

Updates to this page

Published 9 September 2021
Last updated 13 December 2021 + show all updates

  1. Welsh translation added.

  2. First published.

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