2 Exceptions
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

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Public authorities

(1)     A person cannot qualify for an employment allowance for a tax year if, at any time in the tax year, the person is a public authority which is not a charity.

(2)     In subsection (1)—

“charity†has the same meaning as in the Small Charitable Donations Act 2012 (see section 18(1) of that Act), and

“public authority†includes 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.

Personal, family or household affairs

(3)     Liabilities to pay secondary Class 1 contributions incurred by a person (“Pâ€) are “excluded liabilities†if they are incurred in respect of an employed earner who is employed (wholly or partly) for purposes connected with P's personal, family or household affairs.

[(3A)     But the liabilities mentioned in subsection (3) are not “excluded liabilities†by virtue of that subsection if all the duties of the employed earner's employment which relate to P's personal, family or household affairs are performed for an individual who needs those duties to be performed because of the individual's—

(a)     old age,

(b)     mental or physical disability,

(c)     past or present

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