NIM16021 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Introduction
Section 10(9) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
Regulation 38 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
»Ê¹ÚÌåÓýappre are Class 1A NIC rules which apply specifically to cars provided to disabled employees. »Ê¹ÚÌåÓýappse rules differ from the tax treatment of cars provided to disabled employees. »Ê¹ÚÌåÓýapp tax rules are explained at EIM23650.
For Class 1A NIC purposes any car provided to a disabled driver is covered by these specific Class 1A NIC rules � the car does not have to be specifically adapted for use by a disabled driver.
NIC guidance
For Class 1A NICs guidance on cars provided to disabled drivers: