Part 4

Employment income: exemptions
Chapter 7

Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter

Exclusion from section 281 of taxable car and van facilities
283
1
A car or van is not treated as a facility for the purposes of section 281(1) if in the tax year in which it is provided it is also made available—
a
to the employee or members of the employee’s family or household for private use not falling within section 281(1),
b
by reason of the employee’s employment, and
c
without any transfer of the property in it.
2
The following sections apply for the purposes of this section as they apply for the purposes of Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits)—
a
section 115 (meaning of “car” and “van”),
b
section 117 (meaning of car or van made available by reason of employment), and
c
section 118 (availability for private use).
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)