10CRebate for relevant general practitioner wages

10C Rebate for relevant general practitioner wages

10C Rebate for relevant general practitioner wages

(1) An employer is entitled to a rebate of payroll tax paid or payable for relevant general practitioner wages if the wages are paid or payable on or after 4 September 2024.

(2) The amount of the rebate for a financial year for an employer is the difference between—

(a) the payroll tax payable for the financial year by the employer when the relevant general practitioner wages are included, and

(b) the payroll tax that would be payable for the financial year by the employer if the relevant general practitioner wages were not included.

(3) The rebate may be given to the employer—

(a) as a refund, or

(b) as an offset against other payroll tax liabilities.

(4) Regulations may be made about rebates under this clause, including—

(a) specifying the time at which a rebate must be given, and

(b) the circumstances in which a rebate will be given as a refund or as an offset.