Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 6

Taxable benefits: cars, vans and related benefits

Cars: treatment of accessories

Meaning of “accessory” and related terms
125
1
In this Chapter “qualifying accessory” means an accessory which—
a
is made available for use with the car without any transfer of the property in the accessory,
b
is made available by reason of the employment, and
c
is attached to the car (whether permanently or not).
2
For the purposes of this Chapter “accessory” includes any kind of equipment but does not include—
a
equipment necessarily provided for use in the performance of the duties of the employment;
b
equipment by means of which a car is capable of running on road fuel gas;
c
equipment to enable a disabled person to use a car (see section 172);
d
a mobile telephone (within the meaning given in section 319(2)).
3
But subsection (2)(b) does not apply in relation to a car to which section 137 (different CO2 emissions figure for bi-fuel cars) applies.
3A
Subsection (2) needs to be read with section 125A (security features not to be regarded as accessories).
4
In this Chapter—
- “standard accessory” means an accessory equivalent to an accessory assumed to be available with cars of the same kind as the car in question in arriving at the list price, and
- “non-standard accessory” means any other accessory.
S. 125(3A) inserted (with effect in accordance with s. 14(5) of the amending Act) by Finance Act 2012 (c. 14), s. 14(2)
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
S. 125 applied (with modifications) by 1994 c. 22, s. 1GF(3)(4) (as inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c))
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9