Income Tax (Earnings and Pensions) Act 2003

Sections and provisions with full text and the judgments that cite each one.

Section 235A — Journeys made by members of local authorities etc

Journeys made by members of local authorities etc 235A 1 Subject to subsections (2) and (3), a qualifying journey made by a member of a relevant authority is to be treated as business travel for the…

Section 236 — Interpretation of this Chapter

Interpretation of this Chapter 236 1 In this Chapter— “ business travel ” means travelling the expenses of which, if incurred and paid by the employee in question, would (if this Chapter did not…

Section 237 — Parking provision and expenses

Parking provision and expenses 237 1 No liability to income tax arises in respect of the provision of workplace parking for an employee. 2 No liability to income tax arises by virtue of the payment…

Section 237A — 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…

Section 238 — Modest private use of heavy goods vehicles

Modest private use of heavy goods vehicles 238 1 No liability to income tax arises where a heavy goods vehicle is made available to an employee for the employee’s private use if conditions A and B…

Section 238A — Approved share schemes and share incentives

Approved share schemes and share incentives 238A 1 Schedule 7D (approved share schemes and share incentives) shall have effect. 2 Schedule 7D relates— a in Part 1, to approved share incentive plans…

Section 239 — Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles

Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles 239 1 No liability to income tax arises in respect of the discharge of any liability of an employee in…

Section 240 — Incidental overnight expenses and benefits

Incidental overnight expenses and benefits 240 1 No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of paying or…

Section 241 — Incidental overnight expenses and benefits: overall exemption limit

Incidental overnight expenses and benefits: overall exemption limit 241 1 Section 240(1) and (2) do not apply if the exemption provisions total in respect of the qualifying period in question exceeds…

Section 241A — Travel by unpaid directors of not-for-profit companies

Travel by unpaid directors of not-for-profit companies 241A 1 No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of…

Section 241B — Travel where directorship held as part of trade or profession

Travel where directorship held as part of trade or profession 241B 1 No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose…

Section 242 — Works transport services

Works transport services 242 1 No liability to income tax arises in respect of the provision for employees of a works transport service if— a the service is available generally to employees of the…

Section 243 — Support for public bus services

Support for public bus services 243 1 No liability to income tax arises in respect of the provision of financial or other support for a public transport road service if— a in the case of a local bus…

Section 244 — Cycles and cyclist’s safety equipment

Cycles and cyclist’s safety equipment 244 1 No liability to income tax arises in respect of the provision for an employee of a cycle or cyclist’s safety equipment if conditions A to C are met. 2…

Section 245 — Travelling and subsistence during public transport strikes

Travelling and subsistence during public transport strikes 245 1 No liability to income tax arises in respect of the following benefits and payments where a strike or other industrial action disrupts…

Section 246 — Transport between work and home for disabled employees: general

Transport between work and home for disabled employees: general 246 1 No liability to income tax arises in respect of— a the provision of transport for a disabled employee, or b the payment or…

Section 247 — Provision of cars for disabled employees

Provision of cars for disabled employees 247 1 This section applies where a car is made available to a disabled employee without any transfer of the property in it. 2 No liability to income tax…

Section 248 — Transport home: late night working and failure of car-sharing arrangements

Transport home: late night working and failure of car-sharing arrangements 248 1 No liability to income tax arises in respect of the provision of transport or the payment or reimbursement of expenses…

Section 248A — Emergency vehicles

Emergency vehicles 248A 1 This section applies where— a an emergency vehicle is made available to a person employed in an emergency service mainly for use for the person's business travel , b the…

Section 249 — Interpretation of this Chapter

Interpretation of this Chapter 249 In this Chapter— “ car ” and “ van ” have the same meaning as in Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits) (see section 115), except…

Section 250 — Exemption of work-related training provision

Exemption of work-related training provision 250 1 No liability to income tax arises by virtue of— a the provision for an employee of work-related training or any benefit incidental to such training,…

Section 251 — Meaning of “work-related training”

Meaning of “work-related training” 251 1 In this Chapter “ work-related training ”, in relation to an employee, means a training course or other activity designed to impart, instil, improve or…

Section 252 — Exception for non-deductible travel expenses

Exception for non-deductible travel expenses 252 1 Where travel or subsistence is provided or the costs of travel or subsistence are paid or reimbursed, section 250 does not apply except to the…

Section 253 — Exception where provision for excluded purposes

Exception where provision for excluded purposes 253 1 Section 250 does not apply if or to the extent that the facilities or other benefits that are provided or the costs of which are paid or…

Section 254 — Exception where unrelated assets are provided

Exception where unrelated assets are provided 254 1 Section 250 does not apply if the benefit that is provided or the cost of which is paid or reimbursed is, or is the use of, an asset that is not a…

Section 254A — Apprenticeship bursaries paid to persons leaving local authority care

Apprenticeship bursaries paid to persons leaving local authority care 254A 1 No liability to income tax arises in respect of a care leaver's apprenticeship bursary payment. 2 A care leaver's…

Section 255 — Exemption for contributions to individual learning account training

Exemption for contributions to individual learning account training 255 1 No liability to income tax in respect of income from a current or former employment arises by virtue of— a the provision to a…

Section 256 — Meaning of “individual learning account training”

Meaning of “individual learning account training” 256 In this Chapter “ individual learning account training ” means training or education of a kind that qualifies for grants authorised by— a…

Section 257 — Exception for non-deductible travel expenses

Exception for non-deductible travel expenses 257 1 Where travel or subsistence is provided or the costs of travel or subsistence are paid or reimbursed, section 255 does not apply except to the…

Section 258 — Exception where provision for excluded purposes

Exception where provision for excluded purposes 258 1 Section 255 does not apply if or to the extent that the facilities or other benefits that are provided or made available, or the costs of which…

Section 259 — Exception where unrelated assets are provided

Exception where unrelated assets are provided 259 1 Section 255 does not apply if the benefit that is provided, or the use of which is provided, or the cost of which is paid or reimbursed is an asset…

Section 260 — Exception where training not generally available to staff

Exception where training not generally available to staff 260 1 Section 255(1) only applies if any expenditure involved in making the provision, the payment or the reimbursement is incurred in giving…

Section 261 — Exemption of recreational benefits

Exemption of recreational benefits 261 1 No liability to income tax arises in respect of the provision to an employee or a member of an employee’s family or household of benefits within subsection…

Section 262 — Benefits not exempted by section 261

Benefits not exempted by section 261 262 1 Section 261 (exemption of recreational benefits) does not apply to the following benefits— a an interest in or the use of any of the following— i a…

Section 263 — Power to alter benefits to which section 261 applies

Power to alter benefits to which section 261 applies 263 The Treasury may by regulations provide that section 261— a does not apply to a benefit specified in the regulations, b applies to a benefit…

Section 263ZA — Former employees: employment-related liabilities

Former employees: employment-related liabilities 263ZA 1 This section applies if— a a deduction of the amount of one or more deductible payments may be made under section 555 of ITEPA 2003 (former…

Section 264 — Annual parties and functions

Annual parties and functions 264 1 This section applies to an annual party or similar annual function provided for an employer’s employees and available to them generally or available generally to…

Section 265 — Third party entertainment

Third party entertainment 265 1 No liability to income tax arises in respect of the provision of entertainment for an employee or a member of the employee’s family or household if conditions A to C…

Section 266 — Exemption of non-cash vouchers for exempt benefits

Exemption of non-cash vouchers for exempt benefits 266 1 No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash…

Section 266A — Life assurance premiums paid by employer

Life assurance premiums paid by employer 266A 1 This section applies if— a pursuant to a non-approved retirement benefits scheme, the employer in any year of assessment pays a sum with a view to the…

Section 267 — Exemption of credit-tokens used for exempt benefits

Exemption of credit-tokens used for exempt benefits 267 1 No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a…

Section 268 — Exemption of vouchers and tokens for incidental overnight expenses

Exemption of vouchers and tokens for incidental overnight expenses 268 1 No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect…

Section 269 — Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle

Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle 269 1 No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable…