{
  "url": "https://openlegislation.uk/finance-act-2019/section-8",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-8.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Exemption for benefit in form of vehicle-battery charging at workplace",
  "text": "(1) In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert—\n“Vehicle-battery charging\n237A (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).\n(2) Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace.\n(3) In this section—\n“facilities”—\n(a)includes electricity, but\n(b)does not include workplace parking,\n“taxable”, in relation to a car or van, has the meaning given by section 239(6),\n“vehicle” means a vehicle—\n(a)to which Chapter 2 applies (see section 235), and\n(b)which is neither a taxable car nor a taxable van, and\n“workplace parking” has the meaning given by section 237(3).”\n(2) The amendment made by subsection (1) has effect for the tax year 2018-19 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/8",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}