Are Class 2 NI's deductible?

OK, I know this is a "duh" question, apologies in advance.
Can a self-employed person deduct their Class 2 National Insurance contributions from their turnover in calculating their taxable profit? If so what box would it go in?
Thanks!
Can a self-employed person deduct their Class 2 National Insurance contributions from their turnover in calculating their taxable profit? If so what box would it go in?
Thanks!
Comments
Hi Psyche
Unfortunately not.
Regards
Thanks for the info anyway.
Why is it?
NI is essentially a tax.
While it would be nice to offset income tax against taxable income, it sort of defeats the point