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

General

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 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 Schedule E manual.