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Introduction to Beyond the Numbers

Which businesses are ineligible?

  • You can only claim the Allowance if you pay Class 1 Employers’ National Insurance Contributions – as limited companies do.
  • The self-employed are ineligible, as they pay Class 2 and Class 4 Contributions
  • You cannot claim if you provide services to a public sector body.
  • If you are caught by IR35, the Allowance cannot be claimed against deemed payments (see below for an example).
  • Significantly, from April 2016, sole director companies with no additional employees will no longer be able to claim the Allowance.

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