Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 U.K. Employment income: exemptions

Chapter 7 U.K. Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter U.K.

283 Exclusion from section 281 of taxable car and van facilities U.K.

(1) A car or van is not treated as a facility for the purposes of section 281(1) if in the tax year in which it is provided it is also made available—

(a) to the employee or members of the employee’s family or household for private use not falling within section 281(1),

(b) by reason of the employee’s employment, and

(c) without any transfer of the property in it.

(2) The following sections apply for the purposes of this section as they apply for the purposes of Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits)—

(a) section 115 (meaning of “car” and “van”),

(b) section 117 (meaning of car or van made available by reason of employment), and

(c) section 118 (availability for private use).