Search Legislation

Income Tax (Earnings and Pensions) Act 2003

Section 169: Car available to more than one member of family or household employed by same employer

655.This section removes a car or car fuel benefit charge on an employee who would otherwise be taxed on the car benefits relating to a member of his or her family or household. The section derives from paragraphs 1 and 2 of ESC A71. See items A and D of Change 27 in Annex 1.

656.Subsection (1) states the circumstances in which the section can apply.

657.Subsection (2) removes the tax charge on the employee in two specified cases.

658.Subsection (2)(a) specifies the first case, which is when the family or household member is chargeable on the benefit in his or her own right.

659.Subsections (2)(b)(3) and (4) specify the second case, which is when the family or household member is not chargeable on the benefit in his or her own right and the car is provided for reasons that do not arise out of the family or household relationship.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources