The Social Security (Treasury Supplement to and Allocation of Contributions) (Re-rating) Order 1987

Made: 20th January 1987

Coming into force: 6th April 1987

Now, therefore, the Secretary of State for Social services, with the consent of the Treasury, in exercise of the powers conferred upon him by sections 1(5A) and 134(4A) and (5A) of the Social Security Act 1975[^f00002]and of all other powers enabling him in that behalf, hereby makes the following Order:—

Citation and commencement

1

This Order may be cited as the Social Security (Treasury Supplement to and Allocation of Contributions) (Re-rating) Order 1987 and shall come into operation on 6th April 1987.

Alteration of Treasury supplement to contributions

2

In section 1(5) of the Social Security Act 1975 (Treasury supplement to contributions)[^f00003]for the words “9 per cent.”[^f00004] there shall be substituted the words “7 per cent.”.

Percentage rates of appropriate national health service and employment protection allocations

3

• (1) Section 134(4) of the Act^f00005 shall be amended in accordance with the provisions of this article.

• (2) In the definition of “the appropriate national health service allocation”—

• (a) in paragraph (a) (primary Class I contributions) for the words “0.75 per cent.”[^f00006]there shall be substituted the words “0.85 per cent.”;

• (b) in paragraph (b) (secondary Class 1 contributions) for the words “0.6 per cent.” there shall be substituted the words “0.7 per cent.”;

• (c) in paragraph (c) (Class 2 contributions) for the words “11.5 per cent.”[^f00007]there shall be substituted the words “15.5 per cent.”;

• (d) in paragraph (d) (Class 3 contributions) for the words “11.5 per cent.”[^f00008]there shall be substituted the words “15.5 per cent.”;

• (e) in paragraph (e) (Class 4 contributions) for the words “0.95 per cent.”[^f00009]there shall be substituted the words “1.15 per cent.”

• (3) In the definition of “the appropriate employment protection allocation”

• (a) in paragraph (i) (primary Class 1 contributions) for the words “0.25 per cent.”[^f00010]there shall be substituted the words “0.07 per cent.”;

• (b) in paragraph (ii) (secondary Class I contributions) for the words “0.2 per cent.” there shall be substituted the words “0.06 per cent.”.

Signed

Signed by authority of the Secretary of State for Social Services.

John Major — Minister of State, — Department of Health and Social Security — 19th January 1987

Michael Neubert — Mark Lennox-Boyd — Two of the Lords Commissioners of Her Majesty’s Treasury — 20th January 1987

Explanatory note

(This note is not part of the Order)

This Order decreases the Treasury supplement to contributions paid under the Social Security Act 1975 from 9 per cent. to 7 per cent. (article 2). It increases the percentage rates of the appropriate national health service allocation and reduces the percentage rates of the appropriate employment protection allocation (article 3).

Footnotes

[^f00001]: 1975 c. 14; section 167(1) was amended by the Social Security (Contributions) Act 1981 (c. 1), section 4(5), and by the Social Security Act 1986 (c. 50), section 74(4).

[^f00002]: Section 1(5A) was inserted by the Social Security (Contributions) Act 1981, section 2(2), and was amended by the Social Security (Contributions) Act 1982 (c. 2), section 2(2); section 134(4A) was inserted by the Social Security (Contributions) Act 1981, section 3(3); section 134(5A) was inserted by the Social Security Act 1986, section 74(3).

[^f00003]: Section 1(5) was amended by the Social Security (Miscellaneous Provisions) Act 1977 (c. 5), section 24(6) and Schedule 2, and by the Employment Protection Act 1975 (c. 71), section 40(1).

[^f00004]: See S.I. 1984/1904, article 2.

[^f00005]: Section 134(4) was amended by the Employment Protection Act 1975, section 40(1), by the Social Security (Contributions) Act 1982, Section 3(3) and by the Social Security Act 1985 (c. 53), section 29(1) and Schedule 5, paragraph 11.

[^f00006]: See the Social Security (Contributions) Act 1982, section 3(2)(a).

[^f00007]: See the Social Security (Contributions) Act 1981, section 3(2)(b).

[^f00008]: See the Social Security (Contributions) Act 1981, section 3(2)(c).

[^f00009]: See the Social Security (Contributions) Act 1982, section 3(2)(b).

[^f00010]: See S.I. 1982/1790, article 6.