{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-237A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-237A.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/237A",
  "kind": "section",
  "number": "237A",
  "heading": "Vehicle-battery charging",
  "text": "(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 237A inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2019 (c. 1), s. 8(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/237A",
    "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."
}