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PART 3U.K. CLASS 1A CONTRIBUTIONS

Interpretation for the purposes of this PartU.K.

F132.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner’s family or household in certain circumstancesU.K.

F133.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Class 1A contributions payable where two or more cars are made available concurrentlyU.K.

F134.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earnersU.K.

F135.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earnersU.K.

36.—(1) This regulation applies if something is provided or made available—

(a)an employed earner by reason of two or more employed earner’s employments, whether under the same employer or different employers; or

(b)two or more employed earners concurrently by reason of their respective employed earner’s employments under the same employer,

and all of those employed earner’s employments are employments [F2other than excluded employments within the meaning of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003)].

(2) If this regulation applies the amount of any Class 1A contribution payable for the year by the person liable to pay such contribution shall be reduced F3... by deducting from that amount an amount equal to the fraction—

of the amount which would be payable but for this regulation.

Here X is the total number of employments in respect of which the thing is provided or made available.

Textual Amendments

Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earnersU.K.

F437.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travelU.K.

38.—(1) If the conditions mentioned in paragraphs (2) to (5) are satisfied, the person who would otherwise be liable to pay the Class 1A contribution for that year in respect of the employer earner and the car mentioned in those paragraphs shall be excepted from that liability.

(2) The first condition is that the car is made available to an earner who is disabled.

(3) The second condition is that the car is made available to the earner by reason of his employment.

(4) The third condition is that the car is made available account of the earner’s disability for the purposes of, or for purposes which include assisting, the earner’s travelling between the earner’s home and place of employment.

(5) The fourth condition is that the terms on which the car is made available to the earner prohibit private use other than—

(a)by the earner to whom it is made available; and

(b)in travelling between the earner’s home and place of employment.

(6) The fifth condition is that no prohibited private use of the car has been made in the year.

Calculation of Class 1A contributionsU.K.

39.  Where a person is liable to pay a Class 1A contribution in accordance with section 10 of the Act (Class 1A contributions: benefits in kind, etc) the amount of that contribution shall be calculated to the nearest penny, and any amount of a halfpenny or less shall be disregarded.

Prescribed [F5general earnings] in respect of which Class 1A contributions not payableU.K.

40.—(1) Class 1A contributions shall not be payable in respect of the [F6general earnings] prescribed by paragraphs (2) to (7).

(2) The [F7general earnings] prescribed by this paragraph are [F8those] which are excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of the following provisions of Schedule 3—

F9(za). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)in Part VI, [F10paragraphs 2(b), 3 to 5, 7, 10 and 11;]

[F11(ab)in Part 7, paragraph 12;]

(b)in Part VIII, paragraphs 4, 5 and 13;

(c)in Part IX, paragraphs [F123 to 7A]; and

(d)in Part X, paragraphs 5, [F139, 11 to 13 and 15].

(3) The [F7general earnings] prescribed by this paragraph are [F8those] which are payments which are not excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of paragraph 1 of Part II of Schedule 3 (payments in kind), but which are so excluded by virtue of paragraph 3 of Part VIII of Schedule 3 (qualifying travelling expenses) or paragraph 9 of that Part (specific and distinct expenses).

F14(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) [F17The general earnings prescribed by this paragraph are so much of any general earnings as are not charged to income tax as employment income by virtue of;] any of the following extra-statutory concessions published by the Board as at 1st September 2000—

F18(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)A11 (residence in the United Kingdom: year of commencement or cessation of residence);

F20(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)A37 (tax treatment of directors’ fees received by partnerships and other companies);

(f)A56 (benefits in kind: tax treatment of accommodation in Scotland provided for employees);

F21(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(m). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(n). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(o). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(p)A91 (living accommodation provided by reason of employment);

(q)A97 (Jobmatch programme).

Sub-paragraphs (b) and (q) do not apply to Northern Ireland and sub-paragraph (f) applies only to Scotland.

F15(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11Reg. 40(2)(ab) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2005 (S.I. 2005/728), regs. 1, 3(2)