any mileage in it?

Are You Paying Cash Allowances For Business Mileage? Can You Reclaim National Insurance Contributions? Read our factsheet looking at rules around reimbursement of business mileage. 

A recent appeal case at a First Tier Tribunal determined that the cash allowances the employer was paying to employees driving their own cars were not earnings but were in fact a reimbursement of relevant motoring expenses and so were not subject to National Insurance Contributions. The result of the ruling, in broad terms is, that the employer is entitled to a refund of National Insurance Contributions on the cash allowances.

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