# The Social Security (Contributions) Regulations 2001, Paragraph 9: Specific and distinct payments of, or towards, expenses actually incurred

Extent: E+W+S+N.I.

(1) For the avoidance of doubt, there shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.
This is subject to the following qualifications.
(2) Sub-paragraph (1) does not authorise the disregard of any amount by way of relevant motoring expenditure, within the meaning of paragraph (3) of regulation 22A—
(a) in excess of that permitted by the formula in paragraph (4) of that regulation; or
(b) so far as it is paid pursuant to optional remuneration arrangements.
(3) Sub-paragraph (1) does not authorise the disregard of any amount which—
(a) falls within paragraphs (12) or (13) of regulation 22; or
(b) is paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/9 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.