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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Introduction

Section 10(9) SSCBA 1992 and regulation 38 SS(C)R 2001There are Class 1A NIC rules which apply specifically to cars provided to disabled employees. These rules differ from the tax treatment of cars provided to disabled employees. The tax rules are explained at EIM23600 (before 6 April 2003 - SE23600).

For Class 1A NIC purposes any car provided to a disabled driver is covered by these specific Class 1A NIC rules – the car does not have to be specifically adapted for use by a disabled driver.

NIC guidanceFor Class 1A NICs guidance on cars provided to disabled drivers

  • for home to work travel only, see NIM16022
  • for private use generally, see NIM16023
  • definition of disabled driver, see NIM16025.