M
Member
Speaking in the House of Lords on 6 February 2025
Debate
National Insurance Contributions (Secondary Class 1 Contributions) BillContribution
54: Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert— “(2A) If the person is a public authority, the amount of the employment allowance in subsection (1)(2)(a) is £20,000.(2B) A public authority means any person whose activities involve, wholly or mainly, the performance of functions (whether or not in the United Kingdom) which are of a public nature.””Member’s explanatory statement
This amendment would give a higher employment allowance to persons carrying out functions of a public nature.
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