Employment Allowance

[K9mad]

Hi everyone

Does anyone have some knowledge of the Employment Allowance via HMRC? We have lots of confusion surrounding this. Each year when we apply, we read through the current eligibility, which I find vague and confusing, particularly relating to the de minimus aid rules and which employers qualify. We have always thought we qualify particularly when the HMRC eligibility criteria states: De minimis state aid limits are likely to apply to your business if both of the following are true: * your business is located in Northern Ireland * your business makes or sells goods or wholesale electricity (neither of which apply to us) and also states: Check if you’ve received any de minimis state aid - if so, you should have been told in writing. (I don't believe we have ever had written advice that we have received de minimus aid.)

Our recent NDNA newsletter email reported this: Purnima Tanuku OBE, CEO said: “The Government must recognise that by increasing the number of hours of funded childcare available to parents, they will disadvantage nurseries in England: they won’t be eligible to apply for the employer allowance because more than half of their income will be public funding.” So this makes it sound like the Early Years Entitlement we receive is de minimus aid?

Before I spend half my life queueing to speak to someone at HMRC, who I do not have faith will be able to answer my question, I wondered if anyone here had any knowledge please?

Thank you in advance.