The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993
These regulations—further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 by providing that where an employer meets any part of an employee’s liability in respect of rates, that payment is disregarded as earnings where the employer provides the accommodation and such provision does not give rise to a liability to income tax for that employee;amend section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 so that where an employee’s business travel exceeds 18,000 miles a year, the Class 1A contribution due in respect of fuel provided by the employer for the employee’s private motoring is no longer reduced by 50 per cent.