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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Fuel provided

Section 10(9) SSCBA 1992 and regulation 38 SS(C)R 2001The Class 1A NICs exemption for cars provided to disabled drivers, explained at

NIM16022, extends to car fuel provided for use in those cars, if the fuel is provided only for home to work travel and business travel. If fuel is provided for more than this, Class 1A NICs are due on the amount of general earnings chargeable to income tax under ITEPA 2003 (before 6 April 2003 – the emoluments chargeable to income tax under ICTA 1988).

For the definition of disabled driver see NIM16025.

Income taxThese rules differ from the tax treatment of cars provided to disabled employees. The tax rules are explained at EIM23600 (before 6 April 2003 - SE23600).