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Finance Act 2019

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8Exemption 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—

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”—

    (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.

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