Section 125 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “accessory” and related terms

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 CO 2 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.