---
title: "The Social Security (Contributions) (Amendment No. 6) Regulations 2014"
id: 0c32f10e-5073-4533-a943-644d5351c2ca
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3228
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/0c32f10e-5073-4533-a943-644d5351c2ca
language: en
in_force_from: 2015-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3228/data.xml
read_on: 2026-11-10
sha256: a6df88235c0244f5738a956c6723bac52f27fa2c9d5e3414240ca576711a0d0e
provisions: 5
---

# The Social Security (Contributions) (Amendment No. 6) Regulations 2014

## Title and introductory text {#prelims}

2014 No. 3228
Social Security
The Social Security (Contributions) (Amendment No. 6) Regulations 2014
Made
9th December 2014
Laid before Parliament
10th December 2014
Coming into force
1st January 2015
The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
The Secretary of State and the Department for Social Development concur with the making of these Regulations.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2014 and come into force on 1st January 2015.

## 2 Amendments to the Social Security (Contributions) Regulations 2001 {#regulation-2}

Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) to the Social Security (Contributions) Regulations 2001 is amended as follows.

## 3 Amendments to the Social Security (Contributions) Regulations 2001 {#regulation-3}

In Part 5 (certain non-cash vouchers to be disregarded as payments in kind) after paragraph 5(c)—
(a) for “.” substitute “;”; and
(b) insert—
(d) section 320C (recommended medical treatment).
.

## 4 Amendments to the Social Security (Contributions) Regulations 2001 {#regulation-4}

In Part 8 (travelling, relocation and other expenses and allowances of the employment) after paragraph 14 (overseas medical treatment) insert—
Recommended medical treatment
14A. A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).
.