C1Part 4Employment income: exemptions
Annotations:
Modifications etc. (not altering text)
Chapter 3Exemptions: other transport, travel and subsistence
237AF1Vehicle-battery charging
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”—
- a
includes electricity, but
- b
does not include workplace parking,
- a
“taxable”, in relation to a car or van, has the meaning given by section 239(6),
“vehicle” means a vehicle—
- a
to which Chapter 2 applies (see section 235), and
- b
which is neither a taxable car nor a taxable van, and
- a
“workplace parking” has the meaning given by section 237(3).
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)