
2023 No. 186
Social Security
The Social Security (Contributions) (Amendment) Regulations 2023
Made 21st February 2023
Laid before Parliament 23rd February 2023
Coming into force 16th March 2023

The Treasury make the following Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.

The Secretary of State and the Department for Communities concur in the making of these Regulations.
Citation and commencement
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2023 and come into force on 16th March 2023.
Amendment of the Social Security (Contributions) Regulations 2001
2 
In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions), after paragraph 25 insert—“
Post Office Horizon compensation payments
26. 

(1) A payment of compensation made by Post Office Limited to a person in respect of a historic conviction that was quashed because it involved evidence from the Horizon system.
(2) A payment of compensation made by the Department for Business and Trade to a person who was a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order.
(3) In this paragraph—
 “the Horizon system” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X;
 “Post Office Limited” means the private company limited by shares incorporated and registered in England and Wales with company number 02154540.”
Amanda Solloway
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
21st February 2023The Secretary of State concurs.Signed by the authority of the Secretary of State for Work and Pensions.
Guy Opperman
Minister of State for Employment
Department for Work and Pensions
21st February 2023The Department for Communities concurs.Sealed with the Official Seal of the Department for Communities on 21st February 2023.
Anne McCleary
A senior officer of the Department for Communities
