HMRC guidance details who can and cannot claim the Employment Allowance, stating:
'You cannot claim the Employment Allowance, for example, if you:
- employ someone for personal, household or domestic work, such as a nanny, au pair, chauffeur, gardener, care support worker
- already claim the allowance through a connected company or charity
- are a public authority, this includes; local, district, town and parish councils
- carry out functions either wholly or mainly of a public nature (unless you have charitable status), for example:
- NHS services
- general practitioner services
- the managing of housing stock owned by or for a local council
- providing a meals-on-wheels service for a local council
- refuse collection for a local council
- prison services
- collecting debt for a government department.
You do not carry out a function of a public nature, if you are:
- providing security and cleaning services for a public building, such as government or local council offices
- supplying IT services for a government department or local council.'
