Member

47: Clause 3, page 1, line 20, at end insert— “(2A) After section 1(2), insert— “(2A) For an employer in the social care sector, the employment allowance for the tax year is—(a) £20,000, or(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””Member's explanatory statement This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the social care sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting those providing social care and the cost of that to the Exchequer.