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.