PART 3 CLASS 1A CONTRIBUTIONS
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 travel38
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.