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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits: Exemption from Class 1A NICs liability: Provision of child care vouchers

Class 1A NICs position before 6 April 2005In the context of the exemption from Class 1A liability for childcare benefits described at

NIM16102, the provision by the employer, or a third party, of non-cash vouchers which are exchangeable for child care, are also excluded from liability for Class 1A NICs. Regulation 40(5) of the SS(C)R 2001 refers.

Class 1A NICs position from 6 April 2005

NIM16102 explained that the Class 1A NICs exception in regulation 40(5) of the SS(C)R 2001 was repealed with effect from 6 April 2005. See NIM16110 for guidance. The income tax position is explained at EIM22010.

Class 1 NICs position from 6 April 2005See NIM02445 for information about the Class 1 NICs treatment of non-cash vouchers exchangeable for childcare.