Policy paper

Changes to the treatment of emergency vehicles for private use

This measure introduces changes to the employment tax treatment of the use of emergency vehicles.

Documents

Draft legislation

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Explanatory notes

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Details

This measure introduces legislation to:

  • extend the scope of the current exemption for emergency vehicles to cover all commuting journeys
  • introduce transitional arrangements for the taxation of emergency vehicles under the ‘use of assets’ legislation to provide more beneficial arrangements for the period 6 April 2017 to 5 April 2020
  • allow the cost of fuel to be excluded from the calculation of additional expenses when the employer has not provided any fuel for private use; the cost of fuel for any private mileage has been made good in full; or any reimbursement by the employer is only for fuel used for business mileage
Published 6 July 2018