Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans his Department has to waive income tax and national insurance for care workers who have received bonuses for their service during the covid-19 outbreak.

Care workers have demonstrated remarkable commitment in the continuing fight against COVID-19. The Government hugely values and appreciates these vital contributions to the COVID-19 response, both in the private and public sector.

Under the longstanding rules of income tax, any payments made in connection with an employment, such as bonus payments, are chargeable to income tax and National Insurance contributions (NICs).

The Government’s approach during COVID-19 has been consistent with these rules which have applied to support payments made under the Coronavirus Job Retention Scheme and the Self-Employment Income Support Scheme as well as COVID-19 related bonus payments made to care workers in Wales and Scotland.