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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1: Vouchers - non-cash vouchers - exemptions - fuel provided for company cars or vans available for private use

Regulation 25 and paragraph 1(2)(a) of Part 5 and paragraph 7D of Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001

Fuel for a company car

NIM02416 shows the types of non-cash voucher that are disregarded when calculating an employee’s earnings for Class 1 NICs purposes. Since 6th April 2002, a payment by way of a non-cash voucher for the provision of fuel for a car is disregarded if there is an amount that is chargeable to income tax under section 149 ITEPA 2003 (benefit of car fuel treated as earnings) (before 6 April 2003 - section 158 of ITEPA 2003). Class 1A NICs may be due. See NIM16170 for guidance about the Class 1A NICs position.

Fuel for a company van

See NIM16387 for guidance.