Income Tax (Earnings and Pensions) Act 2003, Section 237A is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)No liability to income tax arises in respect of the provision, at or near an employee's workplace, of facilities for charging a battery of a vehicle used by the employee (including a vehicle used by the employee as a passenger).
(2)Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace.
(3)In this section—
“facilities”—
includes electricity, but
does not include workplace parking,
“taxable”, in relation to a car or van, has the meaning given by section 239(6),
“vehicle” means a vehicle—
to which Chapter 2 applies (see section 235), and
which is neither a taxable car nor a taxable van, and
“workplace parking” has the meaning given by section 237(3).]
Textual Amendments
F1S. 237A inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2019 (c. 1), s. 8(1)
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