NIM16105 | Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits before 6 April 2005: School fees

Regulation 40(5) of Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

This regulation was revoked from 6 April 2005 so that from that date the exemption from Class 1A NICs of childcare benefits (see NIM16102) does not extend to help provided by employers with the cost of school fees.

For Child Care benefits relating to School Fees from 6 April 2005 see NIM16115