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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Accessories provided for use in a car provided to a disabled driver

Sections 125(2) and 172 ITEPA 2003 and section 10(1) SSCBA 1992Accessories which enable a disabled person to use a car are excluded from step 2 of the calculation of the cash equivalent of the benefit of a car, see EIM23181 (before 6 April 2003 – see SE23121). Because the accessory is excluded from the calculation, no Class 1A NICs are due on such accessories.

This rule applies where the conditions, which exempt Class 1A NICs on a car provided to a disabled driver, are not satisfied, see NIM16022 and NIM16023.