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HMRC internal manual

Employment Income Manual

Particular benefits: mobile telephones: exemption for 2006/07 onwards: overview

Section 319 ITEPA 2003 (as amended by Finance Act 2006)

For details on the rules for the taxation of mobile phones provided before 6 April 2006 - see EIM21780.

Changes to the exemption for 2006/07 onwards

With effect from 6 April 2006 there are several changes to the mobile phone exemption in Section 319 -

  • the definition of a mobile phone is revised;
  • the number of phones provided for private use is restricted to one;
  • mobile phones provided to members of the employee’s family and household are excluded: and
  • there is no longer the possibility of a tax charge arising under either Section 62 ITEPA 2003 (general earnings) or Chapter 4 of Part 3 of ITEPA (vouchers and credit tokens) on the provision of a mobile phone.

See EIM21779 for further details on these changes.