The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993

Explanatory Note

(This note is not part of the Regulations.)

These regulations—

(a) further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 by providing that where an employer meets any part of an employee’s liability in respect of rates, that payment is disregarded as earnings where the employer provides the accommodation and such provision does not give rise to a liability to income tax for that employee;

(b) amend section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 so that where an employee’s business travel exceeds 18,000 miles a year, the Class 1A contribution due in respect of fuel provided by the employer for the employee’s private motoring is no longer reduced by 50 per cent.

These regulations make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.