Section 237A | Vehicle-battery charging ^F1

(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).^F1

(2)Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace.^F1

(3)In this section—^F1

“facilities”—

(a)includes electricity, but

(b)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—

(a)to which Chapter 2 applies (see section 235), and

(b)which is neither a taxable car nor a taxable van, and

“workplace parking” has the meaning given by section 237(3).