Hello,
I have a domiciliary care services company who have a contract to provide care services from the local council (more than 50% of turnover).
I am a bit confused as to the wording on the hmrc website, does this fall under the "carry out functions either wholly or mainly of a public nature"?
Are they entitled to the EA?
Replies (1)
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Yes & No
The law is set out clearly in s.2(1) & (2) NICA 2014. Incidentally, it is the Employment Allowance, not the Employers Allowance, although the latter might seem more apt.
Yes - providing a council service is a function of a public nature and as it accounts for more than 50% of the company's turnover, it qualifies as the main activity of the company.
No - they are not entitled to the EA.