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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits before 6 April 2005: School fees

Regulation 40(5) SS(C)R 2001 revoked with effect from 6 April 2005 by the Social Security (Contributions) (Amendment No 3) Regulations SI 2005 No 778The exemption from Class 1A NICs of childcare benefits explained at

NIM16102 does not extend to help provided by employers with the cost of school fees.

Depending upon the particular contractual arrangements, Class 1 or Class 1A NICs will arise if an employer meets the cost of school fees for the children of his employees, see NIM13180.