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UK Repeals Health and Social Care Levy

01 November 2022

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Approved Changes

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United Kingdom

The UK has published the Health and Social Care Levy (Repeal) Act 2022 in the Official Gazette, which received Royal Assent (was enacted) on 25 October 2022 and provides for the repeal of the Health and Social Care Levy Act 2021. The Health and Social Care Levy Act 2021, enacted in October 2021, provided for the introduction of a new Health and Social Care Levy equal to 1.25% on the amount of earnings or profits in respect of which national insurance contributions (NICs) are payable, which was to apply from 6 April 2023 (now repealed). The Health and Social Care...