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.
Position before 6 April 2003 – Regulation 40(7)(i) of the SSCR 2001Regulation 40(7)(i) of the SSCR 2001 prescribes that Class 1A NICs are not due where emoluments are not charged to income tax because of ESCA59. For information about ESCA59 see SE23601.
Class 1 NICs treatment of expenses paymentsFor the Class 1NICs treatment of expenses paid to a disabled person in travelling between their home and place of employment, see