NIM16027 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Accessories provided for use in a car provided to a disabled driver

Section 10(1) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

Accessories which enable a disabled person to use a car are excluded from step 2 of the calculation of the cash equivalent of the benefit of a car, see EIM24275. No Class 1A NICs are due on such accessories because the accessory is excluded from the calculation.

This rule applies where the conditions, which exempt Class 1A NICs on a car provided to a disabled driver, are not satisfied, see NIM16022