Class 1A NIC refund - holiday homes

If you have purchased an overseas holiday home via a company and have paid Class 1A you should be able to claim a refund.

The refund will be where any individual can show that they have paid Class 1A National Insurance contributions for any year before 2008-09 on the benefit of living accommodation which qualifies for exemption in accordance with sections 100A and 100B of ITEPA.

The application for a refund in these cases must be made in writing on or before 6 April 2015.