NIM16025 | Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Definition of a disabled driver

NIM16021 to NIM16024 explains the circumstances in which Class 1A NICs are excepted and reduced when disabled drivers are provided with cars. One of the conditions that must be satisfied to either except or reduce liability is that the driver must be a disabled driver.

From 6 April 2004, there is no definition of disabled driver in the Social Security Contributions Regulations 2001. For periods from that date use the definition within the Disability Discrimination Act 1995, which defines a disability as “a physical or mental impairment which has a substantial and long term adverse effect on his ability to carry out normal day-to-day activities”.

Sections 246 and 247 of Income Tax (Earnings and Pensions) Act 2003, see EIM23650, use the same definition of disability taken from the Disability Discrimination Act 1995.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)