Regulation 2 Amendment to the Social Security (Contributions) Regulations 2001

In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001^f1, after paragraph 8B insert—

“Payments exempted from income tax under section 316ZA of ITEPA 2003

8C

Any amount that is exempted from income tax under section 316ZA of ITEPA 2003 (accommodation, supplies and services used in employment duties: payment or reimbursement of expenses)^f2.

Payments exempted from income tax under section 320D of ITEPA 2003

8D

Any amount that is exempted from income tax under section 320D of ITEPA 2003 (flu vaccinations)^f3.”.

Annotations

Footnotes

f1: S.I. 2001/1004.
f2: “ITEPA 2003” is defined in section 122(1) of the Social Security Contributions and Benefits Act 1992 and section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and means the Income tax (Earnings and Pensions) Act 2003 (c. 1). Section 316ZA of the Income Tax (Earnings and Pensions) Act 2003 was inserted by section 20 of the Finance Act 2026 (c. 11).
f3: Section 320D of the Income Tax (Earnings and Pensions) Act 2003 was inserted by section 20 of the Finance Act 2026.