# The Social Security (Contributions) Regulations 2001, Paragraph 9: VAT on the supply of goods and services by employed earner


If—
(a) goods or services are supplied by an earner in employed earner’s employment;
(b) earnings paid to or for the benefit of the earner in respect of that employment include the remuneration for the supply of those goods or services; and
(c) value added tax is chargeable on that supply;
an amount equal to the value added tax chargeable on that supply shall be excluded from the calculation of those earnings.

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