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".--(1) In section 9 of the Social Security and Housing Benefits Act1982, before subsection (2) (meaning of "contributions payments") thereshall be inserted--"(1B) For the purposes of this section, a payment ofstatutory sick pay which an employer is liable to make to anemployee for any day qualifies for small employers' relief ifthe employer is a small employer who has before that daybeen liable to make such payments of statutory sick pay asentitle him to relief in respect of that payment.
(1C) For the purposes of this section, "small employer" shall be defined by regulations by reference to the aggregateof the employer's and the employee's contributionspayments for any prescribed period, such aggregate to bereviewed annually having regard to the increase in earnings and the effect of any such increase on the amount of contributions payments.
(1D) Regulations shall prescribe the payments ofstatutory sick pay that entitle a small employer to smallemployer's relief in respect of any particular payment, andthat entitlement shall be determined by reference to thenumber of weeks for which the employer has been liable topay statutory sick pay in respect of the employee in questionin a prescribed period.
(1E) The first regulations made under this section shallprescribe that the amount of the aggregate of the employer'sand the employee's contributions payments, and the numberof weeks for which the employer has been liable to paystatutory sick pay in respect of the employee in questionshall be in accordance with the following table :--
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Scheme |£ million ---------------------------------------------------------------------- Waterloo terminal |106 Maintenance depot |81 30 Intercapital Transmanche super trains |378 Track and signalling improvements |50 30 class 92 freight locomotives |93 Electrification of the Tonbridge-Redhill line |19
(1F) A statutory instrument containing (whether alone orwith other provisions) regulations under subsection (1C) or(1D) above shall not be made unless a draft of it has beenlaid before Parliament and approved by a resolution of eachHouse."
(2) In subsection (2) of that section (meaning of
"contributionspayments" in subsections (1)(a) and (1A)) for the words "and subsection(1A)" there shall be substituted the words "and subsection (1C)".
(3) In Part II of Schedule 5 to the Social Security Act 1986 (questionsfor the Secretary of State) in paragraph (b), after sub-paragraph (v) there shall be inserted the words "or
(vi) the amount of an employer's contributionspayments for any period for the purposes of regulationsunder section 9(1C) of that Act." "
Read a Second time.
Amendment (a) proposed to the Lords amendment, in line 7, leave out from day' to end of line 35 andinsert--
which forms part of a period of incapacity for work qualifies for small employers' relief if--
(a) on that day the employer is a small employer who has been liable to pay statutory sick pay in respect of that employee for earlier days forming part of that period of incapacity for work ; and
(b) the aggregate amount of those payments exceeds the entitlement threshold, that is to say an amount equal to W x R, where-- W is a prescribed number of weeks ; and
R is the appropriate weekly rate set out in section above ; and regulations may make provision for calculating the entitlement threshold in any case where the employee's entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of incapacity for work.
(1C) If the Secretary of State by order so provides for any tax year, the following subsections shall have effect for that tax year in substitution for subsection (1B) above--
"(1BB) For the purposes of this section, a payment of statutory sick pay which an employer is liable to make to an employee for any day in a tax year qualifies for small employers' relief if-- (
(a) on that day the employer is a small employer who has been liable to make payments of statutory sick pay for earlier days in that tax year in respect of any employees of his ; and
(b) the aggregate of any such payments for those earlier days exceeds a prescribed sum.
(1BC) In any case where--
(a) an employer is liable to make two or more payments of statutory sick pay for the same day in a tax year, and
(b) by virtue of the condition in subsection (1BB)(b) above, none of those payments would qualify for small employers' relief, but (
(c) that condition would have been fulfilled in relation to a proportion of the aggregate amount of those payments, had he been liable
(i) to pay as statutory sick pay for an earlier day in that tax year, instead of for the day in question, the smallest part of that aggregate that would enable that condition to be fulfilled, and (
(ii) to pay the remainder as statutory sick pay for the day in question,
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he shall be treated for the purposes of subsection (1BB) above as if he had been liable to make payments of statutory sick pay as mentioned in paragraph (c) above instead of as mentioned in paragraph (a) above.(1BD) If, in a case not falling within subsection (1BC) above-- (
(a) an employer is liable to make a single payment of statutory sick pay for a day in a tax year, and
(b) by virtue of the condition in subsection (1BB)(b) above, that payment would not qualify for small employers' relief, but (
(c) that condition would have been fulfilled in relation to a proportion of that payment, had he been liable--
(i) to pay as statutory sick pay for an earlier day in that tax year, instead of for the day in question, the smallest part of that payment that would enable that condition to be fulfilled, and (
(ii) to pay the remainder as statutory sick pay for the day in question,
he shall be treated for the purposes of subsection (1BB) above as if he had been liable to make payments of statutory sick pay as mentioned in paragraph (c) above instead of the payment mentioned in paragraph (a) above." ;
and, without prejudice to section 45(1) below, the Secretary of State may by regulations make such transitional or consequential provision or savings as he considers necessary or expedient in connection with the coming into force of an order under this subsection of the expiry or revocation of any such order and the consequent revival of subsection (1B) above.
(1D) For the purposes of this section, "small employer" shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations--
(a) may define that expression by reference to the amount of an employer's contributions payments for any prescribed period ; and (
(b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period--
(i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument ; and
(ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
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(1E) If and so long as regulations under subsection (1D) above prescribe an amount which an employer's contributions payments must not exceed if he is to be a small employer for the purposes of this section, the Secretary of State shall in each tax year consider whether that amount should be increased, having regard to any increase in the aggregate amount of all primary and secondary Class 1 contributions payable in Great Britain and such other matters as he considers appropriate.'.-- [Mr. Newton.]Question put, That the amendment to the Lords amendment be made :--
The House divided : Ayes 318, Noes 233.
Division No. 58] [7.32 pm
AYES
Adley, Robert
Aitken, Jonathan
Alexander, Richard
Alison, Rt Hon Michael
Allason, Rupert
Amery, Rt Hon Julian
Amess, David
Amos, Alan
Arbuthnot, James
Arnold, Sir Thomas
Ashby, David
Aspinwall, Jack
Atkins, Robert
Atkinson, David
Baker, Nicholas (Dorset N)
Baldry, Tony
Banks, Robert (Harrogate)
Batiste, Spencer
Bellingham, Henry
Bendall, Vivian
Bennett, Nicholas (Pembroke)
Benyon, W.
Biffen, Rt Hon John
Blackburn, Dr John G.
Blaker, Rt Hon Sir Peter
Body, Sir Richard
Bonsor, Sir Nicholas
Boscawen, Hon Robert
Boswell, Tim
Bottomley, Peter
Bottomley, Mrs Virginia
Bowden, A (Brighton K'pto'n)
Bowden, Gerald (Dulwich)
Bowis, John
Boyson, Rt Hon Dr Sir Rhodes
Brandon-Bravo, Martin
Brazier, Julian
Bright, Graham
Brooke, Rt Hon Peter
Brown, Michael (Brigg & Cl't's)
Bruce, Ian (Dorset South)
Buck, Sir Antony
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butler, Chris
Butterfill, John
Carlisle, John, (Luton N)
Carlisle, Kenneth (Lincoln)
Carrington, Matthew
Cash, William
Chalker, Rt Hon Mrs Lynda
Chapman, Sydney
Chope, Christopher
Churchill, Mr
Clark, Rt Hon Alan (Plymouth)
Clark, Dr Michael (Rochford)
Clark, Rt Hon Sir William
Clarke, Rt Hon K. (Rushcliffe)
Conway, Derek
Coombs, Anthony (Wyre F'rest)
Coombs, Simon (Swindon)
Cope, Rt Hon John
Cormack, Patrick
Couchman, James
Critchley, Julian
Currie, Mrs Edwina
Curry, David
Davies, Q. (Stamf'd & Spald'g)
Davis, David (Boothferry)
Day, Stephen
Devlin, Tim
Dickens, Geoffrey
Dorrell, Stephen
Douglas-Hamilton, Lord James
Dunn, Bob
Durant, Sir Anthony
Dykes, Hugh
Eggar, Tim
Emery, Sir Peter
Evans, David (Welwyn Hatf'd)
Evennett, David
Fallon, Michael
Favell, Tony
Fenner, Dame Peggy
Fishburn, John Dudley
Fookes, Dame Janet
Forman, Nigel
Forsyth, Michael (Stirling)
Forth, Eric
Fowler, Rt Hon Sir Norman
Fox, Sir Marcus
Franks, Cecil
Freeman, Roger
French, Douglas
Fry, Peter
Gale, Roger
Gardiner, Sir George
Garel-Jones, Tristan
Gilmour, Rt Hon Sir Ian
Glyn, Dr Sir Alan
Goodlad, Alastair
Gorman, Mrs Teresa
Gorst, John
Grant, Sir Anthony (CambsSW)
Greenway, Harry (Ealing N)
Greenway, John (Ryedale)
Gregory, Conal
Griffiths, Peter (Portsmouth N)
Grist, Ian
Ground, Patrick
Grylls, Michael
Hague, William
Hamilton, Hon Archie (Epsom)
Hamilton, Neil (Tatton)
Hampson, Dr Keith
Hanley, Jeremy
Hannam, John
Hargreaves, A. (B'ham H'll Gr')
Hargreaves, Ken (Hyndburn)
Harris, David
Haselhurst, Alan
Hayes, Jerry
Hayhoe, Rt Hon Sir Barney
Hayward, Robert
Heathcoat-Amory, David
Heseltine, Rt Hon Michael
Hicks, Mrs Maureen (Wolv' NE)
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