- Latest available (Revised)
- Point in Time (06/04/2016)
- Original (As enacted)
Version Superseded: 27/04/2017
Point in time view as at 06/04/2016.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Supplementary is up to date with all changes known to be in force on or before 09 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)This Chapter applies to cars, vans, motor cycles and cycles.
(2)“Car” means a mechanically propelled road vehicle which is not—
(a)a goods vehicle,
(b)a motor cycle, or
(c)a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used.
(3)“Van” means a mechanically propelled road vehicle which—
(a)is a goods vehicle, and
(b)has a design weight not exceeding 3,500 kilograms,
and which is not a motor cycle.
(4)“Motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52).
(5)“Cycle” has the meaning given by section 192(1) of that Act.
(6)In this section—
“design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;
“goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description.
(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 purposes of this Chapter if a qualifying payment is made by the authority—
(a)to the member for expenses related to the member's use for the journey of a vehicle to which this Chapter applies, or
(b)to another member of the authority for carrying the member as a passenger on the journey in a car or van.
(2)A qualifying journey is not to be treated as business travel—
(a)for the purposes of section 231, or
(b)when calculating for the purposes of that section the mileage allowance payments paid to the member in respect of the journey and the approved amount for such payments.
(3)If a journey made by a member of a relevant authority is a qualifying journey and a qualifying payment is made to the member for carrying a passenger on the journey, the member's journey is not to be treated as business travel in respect of that passenger for the purposes of sections 233 and 234 unless the passenger is also a member of the authority.
(4)A journey made by a member of a relevant authority is a “qualifying journey” for the purposes of this section if—
(a)it is a journey between the member's home and permanent workplace, and
(b)the member's home is situated in the area of the authority, or no more than 20 miles outside the boundary of the area.
(5)In this section “permanent workplace” has the same meaning as in Part 5 (see section 339).
(6)The Treasury may by regulations—
(a)provide for bodies specified in the regulations (which must be local authorities or bodies that have similar or related functions or purposes) to be relevant authorities for the purposes of this section,
(b)provide for references in this section to a member of a relevant authority to be read as references to a member of a description prescribed in the regulations, and
(c)define what is meant by “qualifying payment” for the purposes of this section.
(7)The regulations may contain transitional provision and savings.]
Textual Amendments
F1S. 235A inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(3)
(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 apply) be deductible under sections 337 to 342;
“mileage allowance payments” has the meaning given by section 229(2);
“passenger payments” has the meaning given by section 233(3).
[F2(1A)For journeys that are treated as business travel for the purposes of certain provisions of this Chapter, see section 235A (journeys made by members of local authorities etc).]
(2)For the purposes of this Chapter a vehicle is a “company vehicle” in a tax year if in that year—
(a)the vehicle is made available to the employee by reason of the employment and is not available for the employee’s private use, or
(b)the cash equivalent of the benefit of the vehicle is to be treated as the employee’s earnings for the tax year by virtue of—
(i)section 120 (benefit of car treated as earnings),
(ii)section 154 (benefit of van treated as earnings), or
(iii)section 203 (residual liability to charge: benefit treated as earnings), or
(c)in the case of a car or van, the cash equivalent of the benefit of the car or van would be required to be so treated if sections 167 and 168 (exceptions for pooled cars and vans) [F3and section 248A (emergency vehicles)] did not apply, or
(d)in the case of a cycle, the cash equivalent of the benefit of the cycle would be required to be treated as the employee’s earnings for the tax year under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) if section 244(1) (exception for cycles made available) did not apply.
(3)Sections 117 and 118 (when cars and vans are made available by reason of employment and are made available for private use) apply for the purposes of subsection (2).
Textual Amendments
F2S. 236(1A) inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(4)
F3Words in s. 236(2)(c) inserted (with effect in accordance with s. 81(3) of the amending Act) by Finance Act 2004 (c. 12), s. 81(2)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: