PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Other expenses, subscriptions etc.

F1200AA Incidental benefits for holders of certain offices etc.

1

A person holding any of the offices mentioned in subsection (2) below shall not be charged to tax under Schedule E in respect of—

a

any transport or subsistence provided or made available by or on behalf of the Crown to the office-holder or any member of his family or household; or

b

the payment or reimbursement by or on behalf of the Crown of any expenses incurred in connection with the provision of transport or subsistence to the office-holder or any member of his family or household.

2

Those offices are—

a

any office in Her Majesty’s Government in the United Kingdom, and

b

any other office which is one of the offices and positions in respect of which salaries are payable under section 1 of the M1Ministerial and other Salaries Act 1975 (whether or not the person holding it is a person to whom a salary is paid or payable under the Act).

3

Nothing in this section shall prevent a person from being chargeable to tax under Schedule E in respect of the benefit of a mobile telephone (within the meaning of section 159A).

4

References in this section to a member of the family or household of an office-holder shall be construed in accordance with section 168(4).

5

References in this section to the provision of transport to any person include references to the following—

a

the provision or making available to that person of any car (whether with or without a driver);

b

the provision of any fuel for a car provided or made available to that person;

c

the provision of any other benefit in connection with a car provided or made available to that person.

6

In this section—

  • “car” means any mechanically propelled road vehicle; and

  • “subsistence” includes food and drink and temporary living accommodation.