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.
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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.