Summary
This guide explains the changes announced on 22 September 2022 to National Insurance and the Health & Social Care Levy.
Description
What are the changes?
On 22 September 2022, Kwasi Kwarteng announced the following changes:
- National Insurance rates to reduce by 1.25% effective from 6 November 2022. This is a reversal of the NI increase that took effect from 6 April 2022.
- The Health and Social Care Levy, which was planned to take effect from 6 April 2023, has been cancelled.
The new Chancellor, Jeremy Hunt confirmed on 17 October that these changes remain in place.