# Income Tax (Earnings and Pensions) Act 2003, Section 237A: Vehicle-battery charging


(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”—
(a)includes electricity, but
(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—
(a)to which Chapter 2 applies (see section 235), and
(b)which is neither a taxable car nor a taxable van, and
“workplace parking” has the meaning given by section 237(3).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/237A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-237A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.