NIM05850 - Class 1 NICs: Expenses
and allowances: Motoring expenses (including mileage allowances)
paid on or after 6.4.02: 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.
