The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2025
These regulations, effective April 6, 2025, amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 to incorporate statutory neonatal care pay into decisions and appeals processes.
The amendments are made under the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and are a direct consequence of changes introduced by the Neonatal Care (Leave and Pay) Act 2023.
The Lord Chancellor and Scottish Ministers concur with the regulations.
Arguments For
Intended benefits: The amendments ensure that statutory neonatal care pay is correctly included in the decision-making and appeals processes for social security contributions, aligning with the Neonatal Care (Leave and Pay) Act 2023.
Legal/historical basis: These regulations are made under the powers conferred by sections 9(1), 11, 13 and 25(3) and (5) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and are consequential to amendments in the Neonatal Care (Leave and Pay) Act 2023.
Implementation methods: The regulations directly amend existing regulations by inserting references to “statutory neonatal care pay” in specified sections.
Evidence cited: The explanatory note references the Neonatal Care (Leave and Pay) Act 2023 and its impact assessment.
Arguments Against
Potential impacts: While minor, the amendments could introduce unforeseen complexities in processing social security contributions claims involving neonatal care pay.
Implementation challenges: Minimal implementation challenges are anticipated, given the straightforward nature of the amendments. However, a lack of clarity in the existing regulations might arise.
Unintended effects: Though unlikely, the amendments might lead to minor procedural delays during the transitional period until staff are fully trained on the inclusion of statutory neonatal care pay.
Alternative approaches: No alternative approaches were apparently considered, given the direct link between the 2023 Act and the need for amendment.
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 9(1), 11, 13 and 25(3) and (5) of the Social Security Contributions (Transfer of Functions, etc.) Act 19991, and now exercisable by them2.The Lord Chancellor concurs in the making of these Regulations in relation to the exercise of the powers in section 13 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.The Scottish Ministers3 concur in the making of these Regulations in relation to the exercise of the powers in section 13 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
The Commissioners of His Majesty's Revenue and Customs created these regulations using powers granted by sections 9(1), 11, 13, and 25(3) and (5) of the 1999 Social Security Contributions Act.
The Lord Chancellor and Scottish Ministers approved the regulations regarding section 13 of the same Act.
These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2025 and come into force on 6th April 2025.
These regulations are officially titled the "Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2025" and will take effect on April 6, 2025.
The Social Security Contributions (Decisions and Appeals) Regulations 19994 are amended as follows.In regulations 3(3), 4(1)(a), 11(7) and 12(2)(b), before “or statutory adoption pay” insert “, statutory neonatal care pay”
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The 1999 Social Security Contributions (Decisions and Appeals) Regulations are being updated.
Specifically, the phrase ", statutory neonatal care pay" is added before "or statutory adoption pay" in regulations 3(3), 4(1)(a), 11(7), and 12(2)(b).
Paragraphs 4 and 5 of the Schedule to the Neonatal Care (Leave and Pay) Act 2023 (c. 20) (“the 2023 Act”) inserted Part 12ZE into the Social Security Contributions and Benefits Act 1992 (c. 4). This created an entitlement to statutory neonatal care pay. The 2023 Act does not apply or extend to Northern Ireland.Paragraphs 31 and 32 of the Schedule to the 2023 Act also amended sections 8 and 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 respectively, so as to provide for officers of Revenue and Customs to make decisions regarding statutory neonatal care pay, and for such decisions to be appealed. As a result, these Regulations make consequential amendments to secondary legislation to insert references to statutory neonatal care pay into provisions that govern the making of these decisions and any subsequent appeal.A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessment was published on 23 January 2023. A copy of the document is available at: https://publications.parliament.uk/pa/bills/cbill/58-03/0014/NeonatalCareLeaveandPayIA_Final.pdf.
The 2023 Neonatal Care Act added a statutory neonatal care pay entitlement.
This necessitated changes to the 1999 Social Security Contributions Act and these regulations are designed to update other relevant legislation to reflect these changes.
This provides a mechanism for dealing with appeals related to this new provision.
An impact assessment was already provided and therefore no further assessment was prepared specifically for these regulations.