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General Practitioners: Employers' Contributions

Asked by Gareth BaconConservativeTreasuryTabled Answered 12 February 2025UIN 29050

The question

To ask the Chancellor of the Exchequer, if she will make it her policy to allow GP practices to claim Employment Allowance.

Answered by James Murray

The government has not changed the eligibility rules on the Employment Allowance beyond removing the £100k eligibility threshold, so that business size does not dictate whether an employer can benefit from the Employment Allowance.

All the remaining eligibility criteria remain unchanged, including the exclusion of businesses whose work is wholly or mainly public in nature. The eligibility of a specific sector or organisation will depend on the make-up of an individual business's work, and organisations are encouraged to consult HMRC’s detailed guidance.

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