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