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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Civic dignitaries

 

Civic dignitaries are elected office holders and for NI purposes are classed as LocalAuthority (LA) employees, see NIM05640. Liability for Class 1NICs arises if a civic dignitary receives a payment of earnings.

Mileage allowances paid to civic dignitaries are treated for NICs in the same manner asany other mileage allowances paid by other employers. Class 1 NICs are due on:

  • reimbursed private mileage
  • any amount which cannot be identified as a business expense or is regarded as a profit element within a business expense.

The rules and methods for determining whether any Class 1 NICs liability arises onmileage allowance payments made by LA employers to civic dignitaries are the same as forany other employer. See [ 

Civic dignitaries are elected office holders and for NI purposes are classed as LocalAuthority (LA) employees, see NIM05640. Liability for Class 1NICs arises if a civic dignitary receives a payment of earnings.

Mileage allowances paid to civic dignitaries are treated for NICs in the same manner asany other mileage allowances paid by other employers. Class 1 NICs are due on:

  • reimbursed private mileage
  • any amount which cannot be identified as a business expense or is regarded as a profit element within a business expense.

The rules and methods for determining whether any Class 1 NICs liability arises onmileage allowance payments made by LA employers to civic dignitaries are the same as forany other employer. See](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim05708) for mileage allowances and [ 

Civic dignitaries are elected office holders and for NI purposes are classed as LocalAuthority (LA) employees, see NIM05640. Liability for Class 1NICs arises if a civic dignitary receives a payment of earnings.

Mileage allowances paid to civic dignitaries are treated for NICs in the same manner asany other mileage allowances paid by other employers. Class 1 NICs are due on:

  • reimbursed private mileage
  • any amount which cannot be identified as a business expense or is regarded as a profit element within a business expense.

The rules and methods for determining whether any Class 1 NICs liability arises onmileage allowance payments made by LA employers to civic dignitaries are the same as forany other employer. See [ 

Civic dignitaries are elected office holders and for NI purposes are classed as LocalAuthority (LA) employees, see NIM05640. Liability for Class 1NICs arises if a civic dignitary receives a payment of earnings.

Mileage allowances paid to civic dignitaries are treated for NICs in the same manner asany other mileage allowances paid by other employers. Class 1 NICs are due on:

  • reimbursed private mileage
  • any amount which cannot be identified as a business expense or is regarded as a profit element within a business expense.

The rules and methods for determining whether any Class 1 NICs liability arises onmileage allowance payments made by LA employers to civic dignitaries are the same as forany other employer. See](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim05708) for mileage allowances and](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim05720) for lump sum payments.

Certain civic dignitaries can be classed as ‘essential car users’ and receive a:

  • mileage allowance and
  • a lump sum payment.

Lump sum payments paid to civic dignitaries are treated for NICs in the same manner asany other lump sum payment paid by LAs, see NIM05740.