NIM05850 - Class 1 NICs: Expenses and Allowances: Motoring expenses (including mileage allowances) paid on or after 6 April 2002: Local Authority essential and casual car users
Where to find information about Local Authority (LA) Essential and Casual car users
The rules and method for determining whether any Class 1 NICs liability arises on motoring expenses payments made by LA employers are the same as any other employer. See below for where to find further information.
- For information about calculating Class 1 NICs liability on motoring expenses payments paid on or after 6 April 2002 see NIM05800 onwards.
- For information about calculating Class 1 NICs liability on mileage allowance payments paid before 6 April 2002 see NIM05700 onwards.
- For general information about Local Authority (LA) Essential and Casual car users see NIM05740.