The Social Security (Contributions) (Amendment No. 7) Regulations 2003

Amendments to the Social Security (Contributions) Regulations 2001

5.—(1) Schedule 3 is amended as follows.

(2) For paragraphs 5 and 6 of Part 5 (certain non-cash vouchers to be disregarded as payments in kind) substitute—

“5.   A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(1) of ITEPA 2003(1) to the extent that the voucher is used to obtain anything the direct provision of which would fall within any of the following provisions of that Act—

(a) section 246 (transport between work and home for disabled employees: general);

(b) section 247 (provision of cars for disabled employees);

(c) section 248 (transport home: late night working and failure of car-sharing arrangements).

5A.   A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(2) of ITEPA 2003 if the voucher evidences entitlement to use anything the direct provision of which would fall within any of the following provisions of that Act—

(a) section 242 (works transport services);

(b) section 243 (support for public bus services);

(c) section 244 (cycles and cyclist’s safety equipment).

5B.   A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(3) of ITEPA 2003 if the voucher can be used only to obtain anything the direct provision of which would fall within any of the following provisions of that Act—

(a) section 245 (travelling and subsistence during public transport strikes);

(b) section 261 (recreational benefits);

(c) section 264 (annual parties and functions);

(d) section 296 (armed forces' leave travel facilities);

(e) section 317 (subsidised meals).

6.   A non-cash voucher to the extent that no liability to income tax arises by virtue of any of the following sections of ITEPA 2003—

(a) section 270 (exemption for small gifts of vouchers and tokens from third parties);

(b) section 305 (offshore oil and gas workers: mainland transfers);

(c) section 321 (suggestion awards);

(d) section 323 (long service awards);

(e) section 324 (small gifts from third parties).”.

(3) For paragraph 9 of Part 7 (payments disregarded in respect of training and similar courses) (2) substitute—

“Return to Work Credit

9.   A payment made to a participant in a Return to Work Credit Scheme, arranged under section 2(1) of the Employment and Training Act 1973(3) in his capacity as such.”.

(1)

I.e. the Income Tax (Earnings and Pensions) Act 2003 (c. 1): a definition of “ITEPA 2003” was inserted into section 122(1) of the Social Security Contributions and Benefits Act 1992 by paragraph 178(2) of Schedule 6 of ITEPA 2003 and into section 121(1) of the 1992 Northern Ireland Act by paragraph 199(2) of that Schedule.

(2)

Paragraph 9 of Part 7 was added by regulation 2(3) of S.I. 2003/2340.

(3)

1973 c. 50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19). There are amendments to section 2 which are not relevant for present purposes.