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MPs’ earnings for NIC purposes: regulations

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The Social Security (Contributions) (Amendment) Regulations, SI 2011/225, provide that certain expenses paid to MPs are disregarded in calculating earnings chargeable to class 1 national insurance contributions, in order to align the tax and NIC treatment of MPs’ expenses.

They also introduce a disregard for a registration fee paid or reimbursed by an employer in respect of Scotland’s new Protection of Vulnerable Groups Scheme.