Selective Employment Payments: Selected Appeals Files

The Finance Act 1966 s44 introduced selective employment tax as an addition to the employer's share of the flat rate national insurance contribution in respect of each employee from September 1966. By virtue of sections 1, 2 and 5 of the Selective Employment Payments Act 1966, establishments pre-dominantly in manufacturing industries, who were registered by the Department of Employment, the Ministry of Agriculture, Fisheries and Food, or the Secretary of State for Scotland were able to claim a full refund of the tax with, in development areas, a premium in addition. Partial refunds (e.g. for part-time or overseas employees) were made by the Department of Health and Social Security.

Appeals initiated by employers against the refusal of the appropriate minister to register an establishment or his decision to remove an establishment from the register were heard by industrial tribunals. The tribunals also determined disputes over effective dates of registration and the amounts of refunds on premiums payable.

Selective employment tax was abolished from April 1973 by the Finance Act 1972 s122. Regional Employment Payments continued by virtue of the same section.