Statutory Instruments
2023 No. 751
Social Security
The Social Security (Contributions) (Amendment No. 4) Regulations 2023
Made
4th July 2023
Laid before Parliament
5th July 2023
Coming into force
26th July 2023
The Treasury make the following Regulations in exercise of the powers conferred by sections 1(6) and (7), 12(6), 13(1) and (7) and 175(3) of the Social Security Contributions and Benefits Act 1992( 1 ) and sections 1(6) and (7), 12(6), 13(1) and (7) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ) and now exercisable by them.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2023 and come into force on 26th July 2023.
Voluntary Class 2 and Class 3 contributions: tax years 2006-07 to 2017-18 extension of time for payment and tax years 2006-07 to 2022-23 computation of amount
2. —(1) The Social Security (Contributions) Regulations 2001( 3 ) are amended as follows.
(2) In regulations 50C(4) (Class 3 contributions), 61B(4) (voluntary Class 2 contributions) and 65BA(1) and (3)(b) (voluntary Class 2 and Class 3 contributions: extension of time for payment and computation of amount) for “31st July 2023” substitute “5th April 2025” .
(3) In regulation 65BA—
(a) in paragraph (1), after “2016-17” insert “or 2017-18” ,
(b) in paragraph (4), after sub-paragraph (a) insert—
“ (aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, ” , and
(c) in the heading, for “tax year 2016-17” substitute “tax years 2016-17 and 2017-18” and for “2021-22” substitute “2022-23” .
Stuart Anderson
Amanda Solloway
Two of the Lords Commissioners of His Majesty’s Treasury
4th July 2023
1992 c. 4 ; section 1(6) was amended by paragraph 56 of Schedule 7 to the Social Security Act 1998 (c. 14) ; section 1(7) was inserted by paragraph 1 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“ the Transfer Act ”) so that the powers to make regulations in section 1(6) became exercisable by the Treasury; section 12(6) was amended by paragraph 13 of Schedule 3 to the Transfer Act, so that the power to make regulations became exercisable by the Treasury, and by paragraph 4(6) of Schedule 1 to the National Insurance Contributions Act 2015 (c. 5) (“the NICA 2015”); section 13(1) and (7) was amended by paragraph 14 of Schedule 3 to the Transfer Act so that the powers to make regulations became exercisable by the Treasury; the amount of a Class 3 contribution in section 13(1) was amended for tax year 2020-21 by S.I. 2020/299 , for tax year 2021-22 by S.I. 2021/157 and for tax year 2022-23 by S.I. 2022/232 .
1992 c. 7 ; section 1(6) was amended by paragraph 38(3) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 ( S.I. 1998/1506 (N.I. 10)) ; section 1(7) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order ( S.I. 1999/671 ) (“ the Transfer Order ”) so that the powers to make regulations in section 1(6) became exercisable by the Treasury; section 12(6) was amended by paragraph 14 of Schedule 3 to the Transfer Order, so that the powers to make regulations became exercisable by the Treasury, and by paragraph 13(6) of the NICA 2015; section 13(1) and (7) was amended by paragraph 15(2) and (4) of Schedule 3 to the Transfer Order so that the powers to make regulations became exercisable by the Treasury; the amount of a Class 3 contribution in section 13(1) was amended for tax year 2020-21 by S.I. 2020/299 , for tax year 2021-22 by S.I. 2021/157 and for tax year 2022-23 by S.I. 2022/232 ; section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.
S.I. 2001/1004 ; relevant amending instruments are S.I. 2007/2520 , 2013/622 , 2013/718 , 2015/478 , 2023/309 .