Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Other travel facilities provided
The Class 1A NICs exemption for cars provided to disabled drivers, explained at NIM16022, extends to other means of assisting a disabled employee to travel between home and work.
Position from 6 April 2003 – Section 10(1) of the SSCBA 1992Where other forms of assistance are exempt from income tax under sections 246 or 247 of ITEPA 2003 (see EIM23600), no Class 1A NICs are due, see
NIM14300. That is because there are no general earnings chargeable to income tax under ITEPA 2003. So, section 10(1) of the SSCBA 1992 is not satisfied.