Section 8 Exemption for benefit in form of vehicle-battery charging at workplace

In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert—

“Vehicle-battery charging

237A

(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”—

  1. (a)

     includes electricity, but

  2. (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—

  1. (a)

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

  2. (b)

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

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

The amendment made by subsection (1) has effect for the tax year 2018-19 and subsequent tax years.