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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
Hi,

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 https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/519571/Classification-of-Public_Bodies-Guidance-for-Departments.pdf 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 https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim61030 advice for local medical committees which are similar in many ways. Thank you once again.

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