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HMRC internal manual

National Insurance Manual

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Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Definition of a disabled driver

Regulation 37(5) of the SS(C)R 2001 up to 2004

NIM16021 to NIM16024 explains the circumstances in which Class 1A NICs are excepted and reduced when disabled drivers are provided with cars. One of the conditions that must be satisfied to either except or reduce liability is that the driver must be a disabled driver.

Regulation 37 of the SS(C)R 2001 defined ‘disabled’ for the purposes of regulations 37 and 38 of the SSCR 2001 (reduction and exception of Class 1A NICs)

“in relation to a person, means that the person suffers from some permanent handicap resulting from an illness, injury or congenital condition”.
With effect from 6 April 2004, regulation 37 was revoked so there is no definition of disabled driver in the SS(C)R 2001. For periods from 6 April 2004 use the definition within the Disability Discrimination Act 1995, which defines a disability as

“a physical or mental impairment which has a substantial and long term adverse effect on his ability to carry out normal day-to-day activities.
Sections 246 and 247 of ITEPA 2003, see EIM23600, use the same definition of disability taken from the Disability Discrimination Act 1995.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)