Modifications etc. (not altering text)
C1Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)
(1)This section applies where—
(a)an emergency vehicle is made available to a person employed in an emergency service [F2mainly for use for the person's business travel] ,
(b)the terms on which it is made available prohibit its private use otherwise than when the person is on call or F3... commuting, and
(c)the person does not make private use of it otherwise than in such circumstances.
(2)No liability to income tax arises by virtue of Chapter 6 or 10 of Part 3 (taxable benefits: cars, vans etc. and residual liability to charge) in respect of the benefit.
(3)“Emergency vehicle” means a vehicle which is used to respond to emergencies and which either—
(a)has fixed to it a lamp designed to emit a flashing light for use in emergencies, or
(b)would have such a lamp fixed to it but for the fact that (if it did) a special threat to the personal physical security of those using it would arise by reason of it being apparent that they were employed in an emergency service.
(4)The following are “employed in an emergency service”—
(a)constables and other persons employed for police purposes,
(b)persons employed for the purposes of a fire, or fire and rescue, service, and
(c)persons employed in the provision of ambulance or paramedic services.
(5)The Treasury may by order amend subsection (4).
(6)“Private use”, in relation to a person, means any use other than for the person’s business travel; and “business travel” has the same meaning as in Chapter 6 of Part 3 (see section 171(1)).
(7)A person to whom an emergency vehicle is made available is on call when liable, as part of normal duties, to be called on to use the emergency vehicle to respond to emergencies.
(8)A person to whom an emergency vehicle is made available is F4... commuting when the person—
(a)is using [F5the vehicle] for ordinary commuting or for travel between two places that is for practical purposes substantially ordinary commuting, and
F6(b)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 248A inserted (with effect in accordance with s. 81(3) of the amending Act) by Finance Act 2004 (c. 12), s. 81(1)
F2Words in s. 248A(1)(a) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(2)(a)
F3Words in s. 248A(1)(b) omitted (with effect in accordance with s. 9(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 9(2)(b)
F4Words in s. 248A(8) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(3)(a)
F5Words in s. 248A(8)(a) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(3)(b)
F6S. 248A(8)(b) and word omitted (with effect in accordance with s. 9(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 9(3)(c)