Section 8 | Exemption for benefit in form of vehicle-battery charging at workplace

(1)In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert—

237AVehicle-battery charging

(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”—

(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).

(2)The amendment made by subsection (1) has effect for the tax year 2018-19 and subsequent tax years.