(TC08359) NICs – Payments of car allowances to employees for making a private vehicle available for business use
– earnings? – yes so subject to NICs – does the disregard in paragraph 7A of Part VIII of Schedule 3 to the Social Security (Contribution) Regulations 2001 (the Regulations) apply? – Qualifying Amounts – must the Qualifying Amounts be Relevant Motoring Expenditure – yes – were the cash amounts Relevant Motoring Expenditure? – yes – Laing v O’Rourke considered – do the disregards in paragraphs 3 and 9 of Part VIII of Schedule 3 to the Regulations apply? – no – appeal allowed to the extent of the agreed Qualifying Amounts.