NIM16035 | Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided by a third party

Cars provided by third parties to directors or employees within the benefits code in ITEPA 2003, are treated for Class 1A NICs purposes in the same manner as any other benefit provided by a third party, see NIM16350. That is because the benefit of a provided car, whoever provides it, falls within Chapter 6 ITEPA 2003 (Taxable benefits: Cars, vans and related benefits).

For cars provided by a third party for tax years before 6 April 2000, see NIM17560.