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- Point in Time (06/04/2005)
- Original (As made)
Version Superseded: 05/12/2005
Point in time view as at 06/04/2005.
The Social Security (Contributions) Regulations 2001, PART VIII is up to date with all changes known to be in force on or before 15 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1. The travelling, relocation and other expenses and allowances mentioned in this Part are disregarded in the calculation of an employed earner’s earnings.
2.—(1) A payment of, or contribution towards, expenses reasonably incurred by a person in relation to a change of residence in connection with the commencement of, or an alteration in the duties of the person’s employment or the place where those duties are normally to be performed is disregarded if the conditions in sub-paragraphs (2) to (6) are met.
(2) The first condition is that—
(a)the payment or contribution—
[F1(i)is not, by virtue of section 271 of ITEPA 2003 (limited exemption of removal benefits and expenses) liable to income tax as general earnings under that Act; or]
(ii)would not have been so regarded, but is in fact disregarded [F2by virtue of another provision of ITEPA 2003; or ]
(b)the person concerned commenced performance of the duties, or altered duties, of his employment at the place, or the altered place, of their performance before 6th April 1998.
(3) The second condition is that the change of residence must result from—
(a)the employee becoming employed by an employer;
(b)an alteration of the duties of the employee’s employment (where his employer remains the same); or
(c)an alteration of the place where the employee is normally to perform the duties of his employment (where both the employer and the duties which the employee is to perform remains the same).
(4) The third condition is that the change of residence must be made wholly or mainly to allow the employee to have his residence within a reasonable daily travelling distance of—
(a)the place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(a);
(b)the place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(b); or
(c)the new place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(c).
Textual Amendments
F1Sch. 3 Pt. 8 para. 2(a)(i) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(a)(i)
F2Words in sch. 3 Pt. 8 para. 2(a)(ii) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(a)(ii)
References in this sub-paragraph and sub-paragraph (5) to the place where the employee performs, or is to perform, the duties of his employment are references to the place where he normally performs, or is normally to perform, the duties of the employment.
(5) The fourth condition is that the employee’s former residence must not be within a reasonable daily travelling distance of the place where the employee performs or is to perform the duties of the employment.
(6) In a case to which sub-paragraph (2)(b) applies, expenditure incurred in pursuance of a contract or agreement entered into before 6th April 1998 does not, in the case of a contract or agreement varied at any time on or after that date, include so much of the expenditure incurred under that contract or agreement which would not have been incurred, or exceeds the amount of expenditure that would have been reasonably incurred, if that contract or agreement had not been so varied.
[F3(7) For the purposes of this paragraph, Chapter 7 of Part 4 of ITEPA 2003 shall be read as if sections 272 (1)(b), 272 (3)(b), 274 and 287 were omitted]
Textual Amendments
F3Sch. 3 Pt. 8 para. 2(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(a)(iii)
3. A payment of, or a contribution towards, [F4travel expenses ] which the holder of an office or employment is obliged to incur and [F5pay as the holder of that office or employment].
Textual Amendments
F4Words in Sch. 3 Pt. 8 para. 3 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(i)
F5Words in Sch. 3 Pt. 8 para. 3 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(ii)
For the purposes of this paragraph—
(a)“[F6travel expenses ]” means—
(i)amounts necessarily expended on travelling in the performance of the duties of the office or employment; or
(ii)other expenses of travelling which are attributable to the necessary attendance at any place of the holder of the office or employment in the performance of the duties of the office or employment and are not expenses of ordinary commuting or private travel (within the meaning of [F7section 338 of ITEPA 2003 (travel for necessary attendance)];
[F8(b)section 339 of ITEPA 2003 (meaning of “workplace” and “permanent workplace”) shall apply as it applies for the purposes of section 338 of that Act]
(c)expenses of travel by the holder of an office or employment between two places at which he performs the duties of different offices or employments under or with companies in the same group are treated as necessarily expended in the performance of the duties which he is to perform at his destination; and
(d)for purpose of sub-paragraph (c) companies are to be taken to be members of the same group if and only if—
(i)one is a 51 per cent subsidiary of the other; or
(ii)both are 51 per cent subsidiaries of a third company
within the meaning of section 838(1)(a) of the Taxes Act (subsidiaries).
Textual Amendments
F6Words in Sch. 3 Pt. 8 para. 3 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(i)
F7Words in Sch. 3 Pt. 8 para. 3(a)(ii) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(iii)
F8Sch. 3 Pt. 8 para. 3(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(iv)
4. A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—
(a)are deductible for income tax purposes in accordance with section 341 of ITEPA 2003 (travel at start or finish of overseas employment); or
(b)would be so deductible if—
(i)Conditions B and C were omitted from that section; and
(ii)the earnings of the employment were subject to income tax as employment income under that Act.
Textual Amendments
F9Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
4A. A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—
(a)are deductible for income tax purposes in accordance with section 342 of ITEPA 2003 (travel between employments where duties performed abroad), or
(b)would be so deductible if—
(i)Conditions E and F were omitted from that section; and
(ii)the earnings of the employment were subject to income tax as employment income under that Act.
Textual Amendments
F9Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
4B.—(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).
(2) The amount in this sub-paragraph is—
(a)the included amount within the meaning of section 370 of ITEPA 2003 (travel costs and expenses where duties performed abroad: employee’s travel); or
(b)the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.
Textual Amendments
F9Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
4C.—(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).
(2) The amount in this sub-paragraph is—
(a)the included amount within the meaning of section 371 of ITEPA 2003 (travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel); or
(b)the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.
Textual Amendments
F9Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
4D. So much of an employed earner’s earnings as equals the amount of the deduction—
(a)permitted for income tax purposes under section 376 of ITEPA 2003 (foreign accommodation and subsistence costs and expenses (overseas employments)); or
(b)which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.
Textual Amendments
F9Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
5. So much of an employed earner’s earnings as equals the aggregate amount of the deductions—
(a)permitted for income tax purposes under sections 373 and 374 of ITEPA 2003 (travel costs and expenses of a non-domiciled employee or the employee’s spouse or child where duties are performed in the United Kingdom ); or
(b)which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.]
Textual Amendments
F9Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
6. A payment of, or a contribution towards, expenses where that payment or contribution is disregarded for the purposes of calculating the emoluments [F10general earnings under section 305 of ITEPA 2003 (offshore oil and gas workers: mainland transfers).]
Textual Amendments
F10Words in Sch. 3 Pt. 8 para. 6 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(d)
7. A payment—
(a)by way of the discharge of any liability which by virtue of [F12section 239(1) of ITEPA 2003 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles)]; or
(b)of expenses, which by virtue of [F13section 239(2)] of that Act;
is not treated as [F14general earnings] of the employment chargeable to income taxF15....
Textual Amendments
F11Sch. 3 Pt. 8 para. 7 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(i)
F12Words in sch. 3 Pt. 8 para. 7(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(ii)
F13Words in sch. 3 Pt. 8 para. 7(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(iii)
F14Words in sch. 3 Pt. 8 para. 7 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(iv)
F15Words in sch. 3 Pt. 8 para. 7 omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(v)
7A. To the extent that it would otherwise be earnings, the qualifying amount calculated in accordance with regulation 22A(4).
Textual Amendments
F16Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)
7B.—(1) To the extent that it would otherwise be earnings, the qualifying amount of a mileage allowance payment in respect of a cycle.
(2) The qualifying amount is that which would be produced by the formula in regulation 22A(4) if the value for R were the rate for the time being approved under [F17section 230(2) of ITEPA 2003] in respect of a cycle.
(3) In this paragraph—
“cycle” has the meaning given in section 192(1) of the Road Traffic Act 1988; and
“mileage allowance payment” has the meaning given in [F18section 229(2) of ITEPA 2003].
Textual Amendments
F16Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)
F17Words in sch. 3 Pt. 8 para. 7B(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(f)(i)
F18Words in sch. 3 Pt. 8 para. 7B(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(f)(ii)
7C.—(1) To the extent that it would otherwise be earnings, the qualifying amount of a passenger payment.
(2) The qualifying amount is that which would be produced by the formula in regulation 22A(4) if—
(a)references to business travel were to business travel for which the employee [F19receives passenger payments within the meaning of section 233(3) of ITEPA 2003; and ]
(b)the value for R were the rate for the time being approved for a passenger payment under [F20section 234 of ITEPA 2003].
(3) In this paragraph—
Textual Amendments
F16Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)
F19Words in sch. 3 Pt. 8 para. 7C(2)(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(i)(aa)
F20Words in sch. 3 Pt. 8 para. 7C(2)(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(i)(bb)
F21Words in sch. 3 Pt. 8 para. 7C(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(ii)
F22Words in sch. 3 Pt. 8 para. 7C(3) omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(iii)
7D.—(1) A payment by way of the provision of car fuel which is chargeable to income tax under section 149 of ITEPA 2003.]]
Textual Amendments
F16Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)
F23Sch. 3 Pt. 8 para. 7D substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(h)
8. A payment of, or a contribution towards, the provision of car parking facilities at or near the earner’s place of employment which, by virtue of [F24section 237 of ITEPA 2003], is not regarded as [F25general earnings] of the earner’s employment.
Textual Amendments
F24Words in sch. 3 Pt. 8 para. 8 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(i)(i)
F25Words in sch. 3 Pt. 8 para. 8 substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(i)(ii)
9.— [F26(1)] For the avoidance of doubt, these shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.
[F27This is subject to the following qualification.]
[F28(2) Sub-paragraph (1) does not authorise the disregard of any amount by way of relevant motoring expenditure, within the meaning of paragraph (3) of regulation 22A, in excess of that permitted by the formula in paragraph (4) of that regulation.]
Textual Amendments
F26Sch. 3 Pt. 08 para. 9: Sch. 3 Pt. 8 para. 9 renumbered as Sch. 3 Pt. 8 para. 9(1) (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(a)
F27Words in Sch. 3 para. 9(1) added (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(b)
F28Sch. 3 para. 9(2) added (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(c)
10. A payment of, or a contribution towards meeting a person’s liability for [F30council tax or water or sewerage charges] in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of [F31sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat)], [F32he is not liable to income tax] F33... in respect of the provision of that accommodation.
Textual Amendments
F29Words in sch. 3 Pt. 8 para. 10 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(j)(i)
F30Words in sch. 3 Pt. 8 para. 10 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(j)(i)
F31Words in sch. 3 Pt. 8 para. 10 11 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(k)(i)
F32Words in sch. 3 Pt. 8 para. 10 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(j)(ii)
F33Words in sch. 3 Pt. 8 para. 10 omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(k)(i)
This paragraph does not extend to Northern Ireland.
11. A payment of, or a contribution towards meeting, a person’s liability for [F35rates or water or sewerage charges ] in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of [F36sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat)], he is not liable to income taxF37... in respect of the provision of that accommodation.
Textual Amendments
F34Words in sch. 3 Pt. 8 para. 11 heading substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(l)
F35Words in sch. 3 Pt. 8 para. 11 substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(l)
F36Words in sch. 3 Pt. 8 para. 11 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(k)(i)
F37Words in sch. 3 Pt. 8 para. 11 omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(k)(ii)
This paragraph extends only to Northern Ireland.
12. A payment by way of an allowance which is not regarded as income for any income tax purpose by virtue of [F38section 299 of ITEPA 2003 (Crown employees' foreign service allowance)].
Textual Amendments
F38Words in sch. 3 Pt. 8 para. 12 substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(m)
13. A payment by way of an allowance to a person in the service of the Commonwealth War Graves Commission or the British Council paid with a view to compensating him for the extra cost of living outside the United Kingdom in order to perform the duties of his employment.
14. A payment of, or a contribution towards, expenses incurred in—
(a)providing an employee with medical treatment outside the United Kingdom (including providing for him to be an in-patient) in a case where the need for the treatment arises while the employee is outside the United Kingdom for the purposes of performing the duties of his employment; or
(b)providing insurance for the employee against the cost of such treatment in a case falling within sub-paragraph (a).
Here “medical treatment” includes all forms of treatment for, and all procedures for diagnosing, any physical or mental ailment, infirmity or defect.
15. A payment in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme which is exempt from income tax by virtue of section 304 of ITEPA 2003 (experts seconded to European Commission).]
Textual Amendments
F39Sch. 3 Pt. 8 para. 15 added (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(n)
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