NIM16026 | Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Other travel facilities provided

Section 10 of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

The Class 1A NICs exemption for cars provided to disabled drivers, explained at NIM16022, extends to other means of assisting a disabled employee to travel between home and work.

Position from 6 April 2003 – Section 10(1) of the SSCBA 1992

Where other forms of assistance are exempt from income tax under sections 246 or 247 of Income Tax (Earnings and Pensions) Act 2003, see EIM23650, no Class 1A NICs are due, see NIM14300. That is because there are no general earnings chargeable to income tax under ITEPA 2003. So, section 10(1) of the SSCBA 1992 is not satisfied.

Class 1 NICs treatment of expenses payments

For the Class 1 NICs treatment of expenses paid to a disabled person in travelling between their home and place of employment, see NIM06390.