NIM24510 - Class 4 NICs: who is liable: exceptions

Regulation 93 Social Security Contribution Regulations 2001 

Regulation 91(a) Social Security Contribution Regulations 2001

Schedule 2, para 5, Social Security Contributions and Benefits Act 1992

A number of categories of people are exempt from paying Class 4 NICs, these are:

• People under the age of 16 at the beginning of the year of assessment are exempt from Class 4 NICs (Regulation 93 SS(C)R 2001).
• People over State pension age at the beginning of the year of assessment (Regulation 91(a) SS(C)R 2001). A person who attains State pension age during the course of the year of assessment remains liable for Class 4 NICs for the whole of that year.
• Trustees, guardians etc of an incapacitated person who are liable to tax under ITTOIA2005/S8, are exempted from Class 4 NICs on that income under SSCBA92/SCH2/PARA5.