Under the Categorisation Regulations (Sch. 1, Pt. III) several types of employment are to be entirely disregarded for the purposes of NIC liability. These are as follows.

(1)Employment by a close member of the family (as defined in the Schedule, which excludes spouses and civil partners – see below) in a private dwelling-house other than for the purposes of that family member’s business.

(2)Any employment by a spouse or civil partner otherwise than for the purposes of the spouse’s or civil partner's employment or business.

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