Finance Act 1976

62 Exceptions from general charge

(1) Without prejudice to its generality, section 61 above applies where by reason of the person's employment a car is made available (without any transfer of the property in it) either to himself or to others being members of his family or household, and it is made available for his or their private use, but applies only where in the relevant year either—

(a) the car is not used for the employee's business travel; or

(b) its use for such travel is insubstantial compared with the private use that is made of it.

(2) That section applies to benefits in connection with a car made available as mentioned in subsection (1) above, but only for a year in which either paragraph (a) or paragraph (b) of that subsection is the case; and, for a year in which neither paragraph is the case, the section applies only to benefits in connection with the provision of a driver for the car.

(3) Section 61 above does not apply where the benefit consists in provision for the employee, in premises occupied by the employer or others providing it, of accommodation, supplies or services used by the employee solely in performing the duties of his employment.

(4) That section does not apply where the benefit consists in the provision of living accommodation and—

(a) the person providing it is the employee's employer, and it is provided in part of premises occupied by him; and

(b) the employee is required by the terms of his employment to reside in the accommodation provided, and it is necessary for him to reside on the premises for the proper performance of his duties.

(5) But subsection (4) above does not operate where the accommodation is provided by a company and either—

(a) the employee is a director of that company ; or

(b) he is a director of another company over which it has control, or which has control over it, or which is under the control of a person who also has control over the company first mentioned.

(6) Section 61 above does not apply to a benefit consisting in the provision by the employee's employer for the employee himself, or for the spouse, children or dependants of the employee, of any pension, annuity, lump sum, gratuity or other like benefit to be given on the employee's death or retirement.

(7) Section 61 does not apply to a benefit consisting in the provision by the employee's employer of meals in any canteen in which meals are provided for the staff generally.