# The Social Security (Contributions) Regulations 2001, Paragraph 4: Payments by way of incidental overnight expenses

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

(1) A payment by way of incidental overnight expenses, in whatever form, which by virtue of section 240 of ITEPA 2003 are not general earnings liable to income tax under that Act.
(2) If a payment is made by way of incidental overnight expenses in connection with a qualifying period, but the amount of that payment (calculated in accordance with section 241 of ITEPA 2003) exceeds the permitted amount, sub-paragraphs (3) to (6) apply.
(3) So much of the payment as is made by way of cash shall be included in the calculation of earnings.
(4) The amount of cash for which a cash voucher can be exchanged shall be included in the calculation of earnings.
(5) The cost of provision of any non-cash voucher shall be included in the calculation of earnings and anything for which the voucher can be exchanged shall be disregarded in that calculation.
(6) Any payment by way of a benefit in kind shall be disregarded in the calculation of earnings.
(7) In this paragraph—
“the cost of provision” in relation to a non-cash voucher is the cost incurred by the person at whose expense the voucher is provided;
“the permitted amount” has the meaning given in section 241(3) of ITEPA 2003; and
“qualifying period” has the meaning given in section 240(1)(b) and (4) of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/X/paragraph/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.