2006 No. 2003
SOCIAL SECURITY

The Social Security (Contributions) (Amendment No. 4) Regulations 2006

Made
Laid before Parliament
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 19921 and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922.

The Secretary of State and the Department for Social Development concur in the making of these Regulations.

Citation and commencement1.

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2006 and shall come into force on 14th August 2006.

Amendment of the Social Security (Contributions) Regulations 20012.

(1)

Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 20013 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.

(2)

In paragraph 5A4 after sub-paragraph (c) add—

“(d)

section 3195 (mobile telephones).”.

(3)

In paragraph 5B after sub-paragraph (e) add—

“(f)

section 320A6 (eye tests and special corrective appliances);”.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions

James Purnell
Minister of State,
Department for Work and Pensions

The Department for Social Development concurs.

Sealed with the Official Seal of the Department for Social Development on 21st July 2006

John O'Neill
Senior Officer of the
Department for Social Development
(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).

Regulation 1 provides for citation and commencement.

Regulation 2 provides for two items to be added to the list of non-cash vouchers which are to be disregarded in the calculation of earnings for the purposes of earnings-related national insurance contributions. The items are non-cash vouchers for one mobile telephone (as provided for in section 319 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”)) and for eye tests and special corrective appliances (as provided for in section 320A of ITEPA.).

These amendments bring the national insurance position into line with the tax position.

The provisions of these Regulations do not impose any new costs on business.