Version Superseded: 18/11/2015
Point in time view as at 17/12/2014. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 229 is up to date with all changes known to be in force on or before 06 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 approved mileage allowance payments for a vehicle to which this Chapter applies (see section 235).
(2)Mileage allowance payments are amounts, other than passenger payments (see section 233), paid to an employee for expenses related to the employee’s use of such a vehicle for business travel (see section 236(1)).
(3)Mileage allowance payments are approved if, or to the extent that, for a tax year, the total amount of all such payments made to the employee for the kind of vehicle in question does not exceed the approved amount for such payments applicable to that kind of vehicle (see section 230).
(4)Subsection (1) does not apply if—
(a)the employee is a passenger in the vehicle, or
(b)the vehicle is a company vehicle (see section 236(2)).
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