NIM05851 - Class 1 NICs: Expenses and Allowances: Motoring Expenses (including mileage allowances) paid on or after 6 April 2002: Health Authority regular and standard car users
Where to find information about Health Authority (HA) regular and standard car users
The rules and method for determining whether any Class 1 NICs liability arises on motoring expenses payments made by HA 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 Health Authority (HA) regular and standard car users see NIM05745.