Health and Social Care Levy (Repeal) Act 2022
Health and Social Care Levy (Repeal) Act 2022
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Overview of the Act
Reproduced verbatim from the Explanatory Notes published with the Act on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Explanatory Notes are prepared by the responsible government department and are not part of the Act.
This Act repeals the Health and Social Care Levy Act 2021. As a consequence, the 1.25% Health and Social Care Levy will not come into force from 6 April 2023. It also reduces the main and additional rates of Class 1, Class 1A, Class 1B and Class 4 National Insurance contributions (NICs) for the 2022-23 tax year, in effect removing the temporary 1.25 percentage point increase legislated in section 5 of the Health and Social Care Levy Act 2021 for the remainder of the current tax year.
Type: UK Public General Act
Year and chapter: 2022 c. 43
Royal Assent: 2022-10-25
Last ingested: 2026-06-12 from legislation.gov.uk. Acts commence section by section — check the official text for commencement orders.