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Posted Sun, 20 Feb 2022 09:08:47 GMT by Mark_P
I run a PAYE system for a local dental committee (a statutory body similar to a local medical committee) and I would like to know whether it is eligible to claim Employment Allowance for this tax year?
Posted Tue, 22 Feb 2022 10:15:06 GMT by HMRC Admin 2

We cannot confirm if anyone is entitled to claim employment allowance.

However, you cannot claim if you are a public body or business doing more that half of your work in the public sector.

You can find guidance on eligibility for employment allowance here:

Employment Allowance

Thank you.
Posted Wed, 23 Feb 2022 16:59:06 GMT by Mark_P
Thank you for your reply HMRC Admin 2. Local dental committees are financed from dentists' earnings as a tax deductible expense. According to local dental committees don't appear to me to fit any of the descriptions of public bodies. They aren't strictly classified as businesses, or charities as far as I know. They are statutory bodies which are distinct entities. So, on that basis I think local dental committees should be entitled to claim the £4000.00 Employment Allowance on Class 1 National Insurance liabilities. Advice for local dental committees from HMRC is a bit thin on the ground as far as I know, but there is advice for local medical committees which are similar in many ways. Thank you once again.

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