[F1235AJourneys made by members of local authorities etcU.K.
(1)Subject to subsections (2) and (3), a qualifying journey made by a member of a relevant authority is to be treated as business travel for the purposes of this Chapter if a qualifying payment is made by the authority—
(a)to the member for expenses related to the member's use for the journey of a vehicle to which this Chapter applies, or
(b)to another member of the authority for carrying the member as a passenger on the journey in a car or van.
(2)A qualifying journey is not to be treated as business travel—
(a)for the purposes of section 231, or
(b)when calculating for the purposes of that section the mileage allowance payments paid to the member in respect of the journey and the approved amount for such payments.
(3)If a journey made by a member of a relevant authority is a qualifying journey and a qualifying payment is made to the member for carrying a passenger on the journey, the member's journey is not to be treated as business travel in respect of that passenger for the purposes of sections 233 and 234 unless the passenger is also a member of the authority.
(4)A journey made by a member of a relevant authority is a “qualifying journey” for the purposes of this section if—
(a)it is a journey between the member's home and permanent workplace, and
(b)the member's home is situated in the area of the authority, or no more than 20 miles outside the boundary of the area.
(5)In this section “permanent workplace” has the same meaning as in Part 5 (see section 339).
(6)The Treasury may by regulations—
(a)provide for bodies specified in the regulations (which must be local authorities or bodies that have similar or related functions or purposes) to be relevant authorities for the purposes of this section,
(b)provide for references in this section to a member of a relevant authority to be read as references to a member of a description prescribed in the regulations, and
(c)define what is meant by “qualifying payment” for the purposes of this section.
(7)The regulations may contain transitional provision and savings.]
Textual Amendments
F1S. 235A inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(3)