sec.27ARebate for periodic liability

### sec.27A Rebate for periodic liability This section applies if— wages are paid or payable during a periodic return period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) . The employer’s, or DGE’s, periodic liability for payroll tax for each periodic return period is reduced by the amount of the rebate for the period. In this section— rebate , for a periodic return period, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the periodic return period. W means the amount of wages mentioned in subsection (1) for the periodic return period; the employer’s, or DGE’s, periodic liability for payroll tax for the periodic return period. s 27A ins 2009 No. 22 s 45 amd 2010 No. 25 s 11 ; 2011 No. 20 s 181 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2015 No. 4 s 65 ; 2018 No. 12 s 24 ; 2019 No. 20 s 36 ; 2022 No. 14 s 67 ; 2023 No. 18 s 24 ; 2024 No. 35 s 20 ; 2025 No. 15 s 24 (sec.27A-ssec.1) This section applies if— wages are paid or payable during a periodic return period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) . (sec.27A-ssec.2) The employer’s, or DGE’s, periodic liability for payroll tax for each periodic return period is reduced by the amount of the rebate for the period. (sec.27A-ssec.3) In this section— rebate , for a periodic return period, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the periodic return period. W means the amount of wages mentioned in subsection (1) for the periodic return period; the employer’s, or DGE’s, periodic liability for payroll tax for the periodic return period. - (a) wages are paid or payable during a periodic return period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and - (b) the wages are not taxable wages under section 14 (2) (j) . - (a) the amount worked out using the following formula— where— R means— (a) if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or (b) otherwise—4. T means the appropriate rate of payroll tax for the periodic return period. W means the amount of wages mentioned in subsection (1) for the periodic return period; - (a) if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or - (b) otherwise—4. - (b) the employer’s, or DGE’s, periodic liability for payroll tax for the periodic return period. - (a) if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or - (b) otherwise—4.