beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Exceptions from Class 1A NICs liability: Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A97 (Jobmatch Programme)

Section 10(9) SSCBA 1992 and regulation 40(7)(q) SS(C)R 2001

NIM14300 explains that where the conditions of granting an ESC are satisfied for tax purposes, we accept that no Class 1A NICs are payable. Regulation 40(7)(q) of the SS(C)R 2001, which refers to ESC A97, does not apply to Northern Ireland.

Where the conditions in ESC A97 are satisfied, the benefit provided is an amount of general earnings chargeable to income tax under ITEPA 2003 (before 6 April 2003 – emoluments chargeable to income tax under Schedule E), even though no tax would be payable.

As the benefit is chargeable to income tax, Class 1A NICs may be payable. See NIM13021 for all the Class 1A conditions.

ESC A97 is now out of use because the Jobmatch Programme ran before 1999.