NIM16265 | Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Exemptions

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

Paragraph 2 of Part 9 of Schedule 3 to the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Position before 6 April 2000

For information about Class 1A NICs on benefits exempt from income tax before 6 April 2000 see NIM16251.

Position from 6 April 2000

There is no Class 1A NICs liability on benefits and expenses listed in section 272 of ITEPA 2003. That is because section 10(1)(a) of the SSCBA is not satisfied (see NIM13070). For details of the benefits and expenses within section 272 of ITEPA 2003 see EIM03108. There is a limit to the amounts that are exempt from income tax under ITEPA 2003, see EIM03138.

Class 1A NICs due

NIM16260 explains when Class 1A NICs liability will arise where removal benefits are provided or expenses paid.