SolvedNIM05850 | Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Local Authority essential and casual car users
From HM Revenue & Customs · National Insurance Manual
Where to find information about Local Authority (LA) Essential and Casual car users
The rules and method for determining whether any Class 1 NICs liability arises on motoring expenses payments made by LA employers are the same as any other employer. See below for where to find further information.
For information about calculating Class 1 NICs liability on motoring expenses payments paid on or after 6 April 2002 see NIM05800 onwards.
For information about calculating Class 1 NICs liability on mileage allowance payments paid before 6 April 2002 see NIM05700 onwards.
For general information about Local Authority (LA) Essential and Casual car users see NIM05740.