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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Car benefit: emergency vehicles exemption from 2004/05: conditions 4-5

Section 248A ITEPA 2003

With effect from 2004/05, there is no charge to tax for the private use of an emergency vehicle where all the following conditions are met:

  • on this page: either both parts of condition 4 or both parts of condition 5,

and

  • on EIM23600, all of conditions 1, 2 and 3

Condition 4: person is “on call”

Part 1: meaning of on call:

  • at the time they use the emergency vehicle, the person must be liable, as part of normal duties, to be called on to use it to respond to emergencies.

Part 2: permitted use while on call

  • use is not limited to ordinary commuting etc, but such use as is permitted can only be reasonably local to the area in which the employee lives and works (they are unlikely to be in a position to meet Part 1 of this condition otherwise).

Condition 5: person is engaged in “on call commuting”

Part 1: meaning of on call commuting:

  • at the time they use the emergency vehicle, the person must be required to use it in order that it is available for their use, as part of normal duties, for responding to emergencies.

Part 2: permitted use while engaged in on call commuting

  • the emergency vehicle can only be used for ordinary commuting, or for travel between two places that is for practical purposes substantially ordinary commuting (see EIM32055 and succeeding pages for the meaning of these phrases).

Application to vans

This guidance applies equally to van benefit

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)