Health and social care levy introduced

Implementation date: 6 April 2022

The Health and Social Care Levy Act 2021 provides for a new tax - the health and social care levy - payable from 6 April 2023, calculated in accordance with the amount of earnings in respect of which employees and employers pay national insurance contributions (NICs). For the tax year 2022/2023, the levy takes the form of an increase in NICs.