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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 234

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Point in time view as at 01/08/2019.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 234 is up to date with all changes known to be in force on or before 14 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. Help about Changes to Legislation

234The approved amount for passenger paymentsU.K.
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(1)The approved amount for passenger payments is—

where—

M is the number of miles of business travel by the employee by car or van—

  • (a) for which the employee carries in the tax year in question one or more passengers who are also employees for whom the travel is business travel, and

  • (b) in respect of which passenger payments are made;

R is a rate of 5p per mile.

(2)If the employee carries for all or part of the tax year two or more passengers who are also employees for whom the travel is business travel, the approved amount for passenger payments is the total of the amounts calculated separately under subsection (1) in respect of each of those passengers.

(3)The Treasury may by regulations amend subsection (1) so as to alter the rate.

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