We summarise the outcome of the High Court case ruling against Kingston-upon-Thames RBC and which landlords may need to take action and when, regarding compensation for overcharging water bills.
The levy will be 0.5% of an employer’s pay bill for a tax year less an annual allowance of £15,000. This means that the levy will start to operate on earnings over £3 million in the relevant tax year.
The levy is to take effect from 6th April 2017. It will apply to employers who are liable to make employer’s national insurance contributions and will be collected through PAYE. If two or more organisations are connected, they will only have one allowance between but they will be able to decide which of them has the allowance. Connected organisations are where one has control over another or both are controlled by a third person or organisation. Where the connected organisations are both charities, they will also need to have the same or substantially similar purpose and activities.
“Earnings” will have the same meaning as it does for national insurance purposes and where earnings are exempt from national insurance, they will not count towards earnings for the purposes of the levy. However, the various national insurance thresholds will be disregarded for the purposes of the levy.
The government plans to create an online portal called the Digital Apprenticeship Service which all employers will be able to access. Employers who have paid the levy will receive electronic vouchers of £15,000 to off-set the levy and will potentially be able to get out more than they have paid in, if they are committed to training apprentices. All employers, including those who have not paid the levy, will be able to get some support. HMRC anticipates that fewer than 2% of employers will be caught by this levy but it has been criticised by some employers who make little use of apprentices as funding apprentices for others.
There are also various anti-avoidance provisions to catch earnings which are deferred or paid off-payroll though service companies.
For more information
Please contact Doug Mullen.
It is important to remember that when it comes to selling services, you must deliver on your promises.
Under section 3(1) of the Health and Safety at Work Act (HSWA) 1974, organisations are obligated to avoid public health and safety risks through the conduct of their business.
How does a media-savvy employer ensure a season of festive cheer but without mishap, damage to their reputation or harassment and bullying claims?
Providers need to be alive to the risk of contractors becoming insolvent and how to limit the resulting inevitable disruption.
Housing associations must continue to deliver core functions effectively and compliantly notwithstanding the uncertainty over the standards to which you will be held in the future.
Over the last few years the meaning of “asset management” has changed from being all about repairs to understanding that assets might not stay in an organisation forever.
The Grenfell Tower tragedy has understandably prompted a fundamental reconsideration of how building safety is approached for High-Rise Residential Buildings.
Results from the latest three-yearly valuation of the Local Government Pension Scheme (LGPS) are starting to trickle through.
The potential for Brexit with or without a deal causes uncertainty, and credit rating agencies do not like uncertainty.
To receive invitations to our events, as well as information and articles on legal issues and sector developments that are of interest to you, please sign up to Newsroom.