keep The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000
These Regulations amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 to add: (1) a new sub-paragraph (zp) to regulation 19(1) excluding from NICs any fee, contribution or subscription deductible under section 201(1) of the Income and Corporation Taxes Act 1988, and (2) two new paragraphs (10A and 10B) to Schedule 1C excluding certain non-cash vouchers provided by non-secondary contributors and cars meeting specific tax criteria. They came into force on 6 April 2000.
This regulation provides clarifying exclusions that align social security contribution rules with existing Income Tax treatment. Deleting it would create arbitrary non-cash voucher and subscription exemptions from NICs that are already recognized as tax-deductible or non-taxable, resulting in double taxation on the same items. Britons would be worse off through higher contribution liabilities on professional fees and employer-provided benefits that Parliament has already determined should receive favorable tax treatment. The amendment is machinery rather than restrictive regulation.