NIM16021 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Introduction
Section 10(9) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
Regulation 38 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
There 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 EIM23650.
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 guidance
For Class 1A NICs guidance on cars provided to disabled drivers: