
1 
These Regulations may be cited as the Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 and come into force on 6th April 2025.
2 

(1) The Statutory Payment Schemes (Electronic Communications) Regulations 2002 are amended as follows.
(2) In regulation 1(2), in the definition of “the statutory payments” for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
3 

(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
(2) In regulation 70(3), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
4 

(1) The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.
(2) In regulation 8(3), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
(3) In regulation 56(2)(e), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
(4) In regulation 56(7), after sub-paragraph (d) insert —“;
(e) in respect of statutory neonatal care pay, regulations 4, 5, 6 and 8 of the Statutory Neonatal Care Pay (Administration) Regulations 2025.”.
Myrtle Lloyd
Carol Bristow
Two of the Commissioners for His Majesty’s Revenue and Customs
3rd March 2025