Class 4 NICs: who is liable: exceptions
A number of categories of people are exempt from paying Class 4 NICs, these include:
- People under the age of 16 at the beginning of the year of assessment are exempt from Class 4 NICs (Regulation 93 SS(C)R 2001).
- People over State pension age at the beginning of the year of assessment (Regulation 91(a) SS(C)R 2001). A person who attains State pension age during the course of the year of assessment remains liable for Class 4 NICs for the whole of that year.
- Trustees, guardians etc of an incapacitated person who are liable to tax under TMA70/S72, are exempted from Class 4 NICs on that income under SSCBA92/SCH2/PARA5.