NIM05735 - Class 1 NICs: Expenses and Allowances: Mileage allowances: Rules before 6 April 2002: Motorcycle rates

Regulation 26 and paragraphs 3 and 9 of Part 8 of Schedule 3 to the Social security(Contributions) Regulations 2001

This guidance should be read in the context of the applicable NICS treatment pre 06 April 2002

Some employers pay a motor cycle mileage rate to employees who use their own motorcycles for business purposes. NICs liability is calculated in the same manner as for a car mileage allowance, see NIM05708 to NIM05730, except that there is a separate authorised motor cycle rate.