Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Ministers of religion

Extra amounts to be added in connection with a car
290F
1
The provisions of this section apply for the purposes of section 290E in the case of a tax year in which a car is made available as mentioned in section 114(1) (cars, vans and related benefits) by reason of the employment.
2
Subsection (3) applies if in the tax year—
a
an alternative to the benefit of the car is offered, and
b
the amount that would be earnings within Chapter 1 of Part 3 if the benefit of the car were to be determined by reference to the alternative offered exceeds the benefit code earnings (see subsection (4)).
3
The amount of the excess is an extra amount to be added under step 2 in section 290E(1).
4
For the purposes of subsection (2) “the benefit code earnings” is the total for the year of—
a
the cash equivalent of the benefit of the car (calculated in accordance with Chapter 6 of Part 3 (taxable benefits: cars, vans
etc
)), and
b
the cash equivalent (calculated in accordance with that Chapter) of the benefit of any fuel provided for the car by reason of the employment.
5
Section 290C(2) (provisions of benefits code not applicable to lower-paid ministers of religion) is to be disregarded for the purpose of determining any amount under this section.
Ss. 290C-290G inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), s. 13(2)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)