Part 4 U.K.Employment income: exemptions

Modifications etc. (not altering text)

C1 Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 3 U.K.Exemptions: other transport, travel and subsistence

[F1 237AVehicle-battery charging U.K.

(1) No liability to income tax arises in respect of the provision, at or near an employee's workplace, of facilities for charging a battery of a vehicle used by the employee (including a vehicle used by the employee as a passenger).

(2) Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace.

(3) In this section—

• “facilities”—

  (a)

  includes electricity, but

  (b)

  does not include workplace parking,

• “taxable”, in relation to a car or van, has the meaning given by section 239(6),

• “vehicle” means a vehicle—

  (a)

  to which Chapter 2 applies (see section 235), and

  (b)

  which is neither a taxable car nor a taxable van, and

• “workplace parking” has the meaning given by section 237(3).]

Textual Amendments

F1 S. 237A inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2019 (c. 1), s. 8(1)