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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Exemptions from Class 1A NICs liability: Benefits covered by Extra Statutory Concessions: Table of benefits covered by Extra Statutory Concessions

General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.

 

## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.
  ## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.
  ## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.
  ## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.

  | || | A6 | Section 306 | Miners: free coal and allowances in lieu | SE66690
[## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.

 

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14320) | | A11 | N/A | Residence in the United Kingdom; year of commencement or cessation of residence | SE33063
EIM33064 | | A22 | Section 323 | Long service awards | SE01500 | | A37 | N/A | Tax treatment of directors’ fees received by partnerships and other companies | SE2500
EIM02501 | | A56 | N/A | Benefits in kind: the tax treatment of accommodation in Scotland provided for employees | SE11433
SE11434
[## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.

 

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14322) | | A57 | Section 321 | Suggestion schemes | SE06600 | | A58 | Section 245 | Travelling and subsistence allowances when public transport disrupted | SE10100 | | A59 | Sections 246 & 247 | Disabled persons’ home to work travel. (Note: where the disabled person is provided with a company car, there are separate conditions which must be met for this ESC to operate for tax which do not apply to Class 1ANICs.) | SE10080
SE23600
[## General

NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:

  • lists those benefits covered by an ESC before 6 April 2003;
  • includes those ESCs which were not incorporated into ITEPA 2003 but remained effective from 6 April 2003;
  • shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003.For further guidance on the conditions applying to these ESCs refer to the Schedule E manual.

 

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim16020)        
  A65 Section 305 Workers on offshore oil and gas rigs or platforms: free transfers from or to the mainland SE67191
  A66 Section 248 Employees’ journeys home: late night travel and breakdown in car sharing arrangements SE10200
  A70 Sections 264 & 324 Small gifts to employees by third parties and staff Christmas parties SE21690
  A72 Section 307 Pension schemes and accident insurance policies SE21801
  A74 Sections 266 & 317 Meals provided by employers SE21677
  A85 Section 326 Transfers of assets by employees and directors to employers and others SE21662
  A91 N/A Living accommodation provided by reason of employment SE11421
EIM11421