The table below lists those benefits exempt from income tax by specific sections of ITEPA 2003 (before 6 April 2003 – sections of ICTA 1988). [

The table below lists those benefits exempt from income tax by specific sections of ITEPA 2003 (before 6 April 2003 – sections of ICTA 1988).](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14100) explains why Class 1A NICs are not due when benefits are exempt from income tax.

For guidance on the conditions applying to these exemptions you should refer to the appropriate EIM (before 6 April 2003 – SE Manual) reference shown in the table.

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