237AVehicle-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”—

  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).