The Social Security (Contributions) (Amendment No. 7) Regulations 2003

• Citation: S.I. 2003/2958
• Sections: 5

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 7) Regulations 2003 and shall come into force on 10th December 2003.

(2) Regulation 4 has effect in relation to the tax year 2003–04 and subsequent tax years.

Section 2 Amendments to the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

Section 3 Amendments to the Social Security (Contributions) Regulations 2001

In regulation 47(2), for “31st December” substitute “31st January”.

Section 4 Amendments to the Social Security (Contributions) Regulations 2001

After regulation 94 insert —

Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D

(94A) Where —

(a) an earner has earnings from employment which is employed earner’s employment; and

(b) an amount representing those earnings is included in the calculation of the profits chargeable to income tax under Schedule D,

the earner shall be excepted from liability to pay contributions under section 15 of the Act (Class 4 contributions) on that amount.

Section 5 Amendments to the Social Security (Contributions) Regulations 2001

(1) Schedule 3 is amended as follows.

(2) For paragraphs 5 and 6 of Part 5 (certain non-cash vouchers to be disregarded as payments in kind) substitute—

(5) A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(1) of ITEPA 2003 to the extent that the voucher is used to obtain anything the direct provision of which would fall within any of the following provisions of that Act—

(a) section 246 (transport between work and home for disabled employees: general);

(b) section 247 (provision of cars for disabled employees);

(c) section 248 (transport home: late night working and failure of car-sharing arrangements).

(5A) A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(2) of ITEPA 2003 if the voucher evidences entitlement to use anything the direct provision of which would fall within any of the following provisions of that Act—

(a) section 242 (works transport services);

(b) section 243 (support for public bus services);

(c) section 244 (cycles and cyclist’s safety equipment).

(5B) A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(3) of ITEPA 2003 if the voucher can be used only to obtain anything the direct provision of which would fall within any of the following provisions of that Act—

(a) section 245 (travelling and subsistence during public transport strikes);

(b) section 261 (recreational benefits);

(c) section 264 (annual parties and functions);

(d) section 296 (armed forces' leave travel facilities);

(e) section 317 (subsidised meals).

(6) A non-cash voucher to the extent that no liability to income tax arises by virtue of any of the following sections of ITEPA 2003—

(a) section 270 (exemption for small gifts of vouchers and tokens from third parties);

(b) section 305 (offshore oil and gas workers: mainland transfers);

(c) section 321 (suggestion awards);

(d) section 323 (long service awards);

(e) section 324 (small gifts from third parties).

(3) For paragraph 9 of Part 7 (payments disregarded in respect of training and similar courses) substitute—

Return to Work Credit

(9) A payment made to a participant in a Return to Work Credit Scheme, arranged under section 2(1) of the Employment and Training Act 1973 in his capacity as such.