Details of the Health and Social Care Levy were announced in the House of Commons by Prime Minister Boris Johnson on 7 September 2021, with plans for its introduction in April 2023.

[2][3][4] The proposals attracted criticism from some backbench MPs in Johnson's Conservative Party who accused him of reneging on a manifesto commitment made at the 2019 general election not to increase tax contributions.

[4] On 12 September 2021, HM Revenue and Customs predicted the tax would have a "significant" impact on wages, inflation, and company profits, and could also lead to the breakdown of families.

[8] On 14 September, the Health and Social Care Levy Bill, the legislation enacting the tax, passed its third reading in the House of Commons with MPs voting 307–251 in favour, a majority of 56.

[9] The new levy along with the increase in national insurance contributions which was implemented the previous year was reversed by new chancellor of the exchequer Kwasi Kwarteng under the Truss ministry.