Catalogue description Ministry of Pensions and National Insurance and successors: Selective Employment Tax Refunds

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Details of PIN 51
Reference: PIN 51
Title: Ministry of Pensions and National Insurance and successors: Selective Employment Tax Refunds
Description:

This series contains a Ministry of Pensions and National Insurance and successors ledger of refunds made, a set of forms and leaflets, and case files for firms and workers in particular categories of employment relating to refunds of Selective Employment Tax.

It also includes a code book setting out details of the scheme.
Date: 1966-1973
Related material:

For records of the Ministry of Labour's Selective Employment Payments Division, see LAB 102
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Department of Health and Social Security, 1968-1988

Ministry of Pensions and National Insurance, 1953-1966

Ministry of Social Security, 1966-1968
Physical description: 14 files and volumes
Access conditions: Subject to closure for periods up to 50 years
Accruals: Series is not accruing.
Administrative / biographical background:

The Selective Employment Payments Act 1966 introduced a tax to be paid weekly with the National Insurance Contribution as from 5 September 1966 by all employers in respect of each employee for whom they paid Class One contributions. Sections One and Two of the Act made provisions for employers to register and claim exemption and a refund for employees engaged in essential work such as nursing, mining, fishing, transport and manufacturing.

The tax (and refunds arising therefrom) was administered successively by the Ministry of Pensions and National Insurance, the Ministry of Social Security and the Department of Health and Social Security.

The tax was abolished by the Finance Act 1972 as from 1 April 1973.

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