Part 2: Class 4 Contributions Section 10: Treatment of self-isolation support scheme payments
Section 10(1) provides an exemption for payments made under a self-isolation support scheme by providing that they are not to be taken into account for the purposes of computing profits liable to Class 4 NICs for the purpose of SSCBA 1992 and SSCB(NI)A 1992. This ensures that such payments are not be taken into account for the purposes of Class 2 NICs.
	Section 10(2)(a) to (c) specifies the self-isolation support schemes that are exempt.
	Section 10(2)(d) provides that the Treasury may designate further schemes that correspond or are similar to schemes specified in section 10(2)(a) to (c).
	section 10(3) provides that the exemption has retrospective effect for the tax year 2020-21 and has effect for subsequent tax years.