Part 3

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

Taxable benefits: cars, vans and related benefits

Supplementary

Minor definitions: general
171
1
In this Chapter—
- “business travel”, in relation to any employee, means travelling the expenses of which, if incurred and paid by the employee, would (if Chapter 2 of Part 4 did not apply) be deductible under sections 337 to 342, section 353 or under Chapter 5 of Part 5 (other than section 377);
- “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council;
- “EC certificate of conformity” means a certificate of conformity within the meaning of—
  1. Council
Directive 70/156/EEC
,
  2. Directive 2007/46/EC
of the European Parliament and of the Council of 5 September 2007, or
  3. Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles;
- “EC type-approval certificate” means—
  1. a type-approval certificate issued under any provision of the law of a Member State implementing Council
Directive 70/156/EEC
,
  2. an EC type-approval certificate within the meaning of Council
Directive 2007/46/EC
, or
  3. an EU type-approval certificate within the meaning of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles;
- “
qualifying emissions certificate
” has the same meaning as in CAA 2001 (see section 268C(1) of that Act);
- “relevant taxes” means any car tax, any value added tax, any customs or excise duty and any tax chargeable as if it were a customs duty;
- “road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles;
- “
UK approval certificate
” means—
  1. a certificate issued under—
    1. section 58(1) or (4) of the Road Traffic Act 1988, or
    2. Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (
S.I. 1981/154 (N.I. 1)
), or
  2. any other certificate or document issued in the United Kingdom on the basis of which a vehicle is first registered, other than an EC certificate of conformity or an EC type-approval certificate.
2
In this Chapter references to the date of first registration in relation to a car ... are to the date on which the vehicle was first registered under VERA 1994 or under corresponding legislation of any country or territory.
3
In this Chapter references to the age of a car ... at any time are to the interval between the date of first registration of the vehicle and that time.
4
In this Chapter “disabled person’s badge” means a badge—
a
which is issued to a disabled person under section 21 of the Chronically Sick and Disabled Persons Act 1970 (c. 44) or section 14 of the Chronically Sick and Disabled Persons (Northern Ireland) Act 1978 (c. 53), or has effect as if it had been issued under one of those provisions, and
b
which is not required to be returned to the issuing authority under or by virtue of the provision referred to in paragraph (a).
Words in s. 171(3) repealed (with effect in accordance with Sch. 42 Pt. 2(9) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)
Words in s. 171(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 4(2) (with Sch. 4 paras. 16, 17)
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Words in s. 171(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 4(3) (with Sch. 4 paras. 16, 17)
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
Words in s. 171(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 6(2)
Words in s. 171(1) substituted (with effect in accordance with Sch. 18 para. 6(4) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 6(3)
Words in s. 171(2) repealed (with effect in accordance with Sch. 42 Pt. 2(9) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)