Section 237A — Income Tax (Earnings and Pensions) Act 2003: Vehicle-battery charging

Vehicle-battery charging 237A 1 No liability to income tax arises in respect of the provision, at or near an employee's workplace, of facilities for charging a battery of a vehicle used by the employee (including a vehicle used by the employee as a passenger).

2 Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace.

3 In this section— “facilities”— includes electricity, but does not include workplace parking, “ taxable ”, in relation to a car or van, has the meaning given by section 239(6), “ vehicle ” means a vehicle—

to which Chapter 2 applies (see section 235), and which is neither a taxable car nor a taxable van, and “ workplace parking ” has the meaning given by section 237(3).