Exempt Emergency Services Overtime from Tax and National Insurance

Background

The Government should exempt overtime worked by emergency services staff, including A&E staff, from income tax and National Insurance contributions.

Additional details

Emergency service staff often work overtime not by choice but to maintain a basic level of operational service. This overtime ensures that patients are treated and transported, fires are extinguished, and prisoners are dealt with safely. Overtime is a necessity, not a benefit. Without it, essential services would crumble. Staff are frequently forced to work beyond their contracted hours against their wishes, which affects morale, health, and staff retention. Removing tax and National Insurance on overtime pay would recognise the sacrifices made by emergency workers, reduce the financial burden of mandatory overtime, and support retention in frontline services that are vital to public safety.