{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-114",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-114.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/114",
  "kind": "section",
  "number": "114",
  "heading": "Cars, vans and related benefits",
  "text": "(1) This Chapter applies to a car or a van in relation to a particular tax year if in that year the car or van—\n(a) is made available (without any transfer of the property in it) to an employee or a member of the employee’s family or household,\n(b) is so made available by reason of the employment (see section 117), and\n(c) is available for the employee’s or member’s private use (see section 118).\n(1A) Where this Chapter applies to a car or van, the car or van is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is made available to the employee or member constitute a fair bargain).\n(2) Where this Chapter applies to a car or van—\n(a) sections 120 to 148 provide for an amount in respect of the benefit of the car to be treated as earnings,\n(b) sections 149 to 153 provide for an amount in respect of the benefit of any fuel provided for the car to be treated as earnings, ...\n(c) sections 154 to 159 provide for an amount in respect of the benefit of the van to be treated as earnings; and\n(d) sections 160 to 164 provide for an amount in respect of the benefit of any fuel provided for the van to be treated as earnings in certain circumstances.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3A) This Chapter does not apply to a van in relation to a tax year if the private use of the van during the tax year by the employee or member of the employee’s family or household is insignificant.\n(4) The following provisions of this Chapter provide for further exceptions—\nsection 167 (pooled cars);\nsection 168 (pooled vans);\nsection 169 (car available to more than one member of family or household employed by same employer).\nsection 169A (van available to more than one member of family or household employed by same employer).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 114(1A) inserted (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 114(2)(a) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 114(2)(b) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 114(2)(c) substituted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 114(2)(c) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 114(2)(d) and preceding word inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 114(2)(d) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(d)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 114(3A) inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 114(4) inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(4)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/114",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}