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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Car benefit: special cases: disabled drivers: summary of adjustments

The standard car benefit rules are adapted in various ways for disabled drivers. The descriptions below are abridged; full details are at the pages noted.

Adaptations which require the driver to have a disabled person’s “blue badge”

  • EIM24275: equipment included in a car because it enables the disabled employee to use the car is disregarded when calculating any addition at Step 2 of the car benefit calculation, accessories
  • EIM24900: disabled employee can use the CO2 emissions of the equivalent manual car if lower than those of the automatic they actually drive
  • EIM24180: from 2009/10 only, disabled employee can use the list (or, where relevant, notional) price of the equivalent manual car if lower than that of the automatic they actually drive

Adaptations which do not require a blue badge

  • EIM24275: equipment designed solely for use by a chronically sick or disabled person is disregarded when calculating any addition at Step 2 of the car benefit calculation, accessories
  • EIM23660: exemption from car benefit where all the prescribed conditions are met

Adaptations for vehicles which are not cars

Transport provided for a disabled person in a vehicle other than a car only for the purpose of ordinary commuting is exempt; see EIM23655.