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Official guidance
Insurance Premium Tax

IPT04800 · Liability of insurance contracts: Motability contract-hire schemes: Contents

  • IPT04810 · Liability of insurance contracts: Motability contract-hire schemes: Legal provisions
  • IPT04820 · Liability of insurance contracts: Motability contract-hire schemes: Purpose of this exemption
  • IPT04830 · Liability of insurance contracts: Motability contract-hire schemes: Definition of "qualifying terms"
  • IPT04840 · Liability of insurance contracts: Motability contract-hire schemes: Definition of 'handicapped', 'disability living allowance', 'personal independence payment', 'armed forces independence payment' and 'mobility supplement'
  • IPT04850 · Liability of insurance contracts: Motability contract-hire schemes: What the exemption covers
  • IPT04860 · Liability of insurance contracts: Motability contract-hire schemes: Insurers who underwrite a similar scheme
  • IPT04870 · Liability of insurance contracts: Motability contract-hire schemes: Other insurance providers for Motability vehicles
  1. Liability of insurance contracts: Motability contract-hire schemes: Contents
  2. Liability of insurance contracts: Motability contract-hire schemes: Definition of "qualifying terms"

IPT04830 | Liability of insurance contracts: Motability contract-hire schemes: Definition of "qualifying terms"

From HM Revenue & Customs · Insurance Premium Tax

In paragraph 3(3) of Schedule 7A the ‘qualifying terms’ for a leased vehicle are defined as where:

… the consideration for the letting consists wholly or partly of sums paid to the insured by-

(a) the Department for Work and Pensions;

(b) the Department of Health and Social Services for Northern Ireland; or

(c) the Ministry of Defence,

on behalf of the lessee in respect of the disability living allowance, personal independence payment, armed forces independence payment or mobility supplement to which the lessee is entitled.

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