NIM14310 - Class 1A National Insurance contributions: exemptions from Class 1A NICs liability: benefits covered by Extra Statutory Concessions: table of benefits covered by Extra Statutory Concessions
NIM14301 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes we accept that no Class 1A NICs are payable. The table below:
- lists those benefits covered by an ESC before 6 April 2003
- includes those ESCs which were not incorporated into the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 but remained effective from 6 April 2003
- shows ITEPA 2003 references where the ESC was incorporated into ITEPA 2003
For further guidance on the conditions applying to these ESCs refer to the Employment Income Manual (EIM).
| ESC number | ITEPA 2003 | Title | Guidance |
|---|---|---|---|
| A6 | Section 306 | Miners: free coal and allowances in lieu | EIM66690, NIM14320 |
| A11 | N/A | Residence in the United Kingdom; year of commencement or cessation of residence | EIM33064 |
| A22 | Section 323 | Long service awards | EIM01500 |
| A37 | N/A | Tax treatment of directors’ fees received by partnerships and other companies | EIM02501 |
| A56 | N/A | Benefits in kind: the tax treatment of accommodation in Scotland provided for employees | EIM11432, NIM14322 |
| A57 | Section 321 | Suggestion schemes | EIM06600 |
| A58 | Section 245 | Travelling and subsistence allowances when public transport disrupted | EIM10100 |
| A59 | Sections 246 and 247 | Disabled persons’ home to work travel. (Note: where the disabled person is provided with a company car, there are separate conditions which must be met for this ESC to operate for tax which do not apply to Class 1ANICs.) | EIM10080, EIM23600, NIM16020 |
| A65 | Section 305 | Workers on offshore oil and gas rigs or platforms: free transfers from or to the mainland | EIM67195 |
| A66 | Section 248 | Employees’ journeys home: late night travel and breakdown in car sharing arrangements | EIM10210 |
| A70 | Sections 264 and 324 | Small gifts to employees by third parties and staff Christmas parties | EIM21690 |
| A72 | Section 307 | Pension schemes and accident insurance policies | EIM21800 |
| A74 | Sections 266 and 317 | Meals provided by employers | EIM21670 |
| A85 | Section 326 | Transfers of assets by employees and directors to employers and others | EIM21662 |
| A91 | N/A | Living accommodation provided by reason of employment | EIM11421 |