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NIM16102 explained that the Class 1A NICs exception in regulation 40(5) of the SS(C)R 2001 was repealed with effect from 6 April 2005.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.