NIM16035 - Class 1A NICs: Special Class 1A NICs cases: Cars provided for private use: Cars provided by a third party

From 6 April 2000, cars provided by third parties to directors or employees within Part V Chapter II ICTA 1988 are treated for Class 1A NIC purposes in the same manner as any other benefit provided by a third party, see NIM16350.

For cars provided by a third party for tax years prior to 6 April 2000, see NIM17560.