Part 4

Employment income: exemptions
Chapter 11

Miscellaneous exemptions

Telephones and computer equipment

Mobile telephones
319
1
No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of one mobile telephone for an employee without any transfer of property in it.
2
In this section “
mobile telephone
” means telephone apparatus which—
a
is not physically connected to a land-line, and
b
is not used only as a wireless extension to a telephone which is physically connected to a land-line,
or any thing which may be used in such apparatus for the purpose of gaining access to, or using, a public electronic communications service.
3
In this section the reference to the provision of a mobile telephone includes a reference to the provision, together with the mobile telephone provided, of access to, or the use of, a public electronic communications service by means of one mobile telephone number.
4
For the purposes of subsection (2) “
telephone apparatus
” means wireless telegraphy apparatus designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service.
S. 319 substituted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4) of the amending Act) by Finance Act 2006 (c. 25), s. 60(3) (with s. 60(5))
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)