Finance Act 2019 (c. 1)

PART 1 Direct taxes

Employment and social security income

8 Exemption for benefit in form of vehicle-battery charging at workplace

(1) In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert—

“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).”

(2) The amendment made by subsection (1) has effect for the tax year 2018-19 and subsequent tax years.