NIM05736 | Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Cycle rates

Regulation 26 and paragraphs 3 and 9 of Part 8 of Schedule 3 to the Social Security(Contributions) Regulations 2001

This should be read in the context of the NICS treatment that applied before 06 April 2002

Some employers pay a cycle mileage rate to employees who use their cycles for business purposes. Any NICs liability is calculated in the same manner as for a car mileage allowance, see NIM05708 to NIM05730, except that there is a separate authorised cycle rate, see NIM05708.