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Policy Paper Published 12 May 2021 HM Revenue & Customs ↗ View on GOV.UK

Zero–rate of secondary Class 1 contributions for armed forces veterans

This tax information and impact note is about providing National Insurance relief employees of Armed Forces veterans.

▤ Verbatim text from source document

This measure provides employers of Her Majesty (HM) armed forces veterans with a 12-month National Insurance contributions relief on earnings up to the Upper Secondary Threshold.