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HMRC internal manual

Employment Income Manual

Car benefit: special cases: transport between home and work for disabled employees

Section 246 ITEPA 2003

If a vehicle which is not a car for car benefit purposes (see EIM23100 onwards) is used to provide transport for a disabled person, Section 246 ITEPA 2003 prevents a liability to income tax as long as the transport is only provided for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting.

If it is also provided for other purposes, the benefit is calculated in the way set out in EIM21630 onwards.

If the vehicle is a car that would normally be chargeable under Section 120 ITEPA 2003, see EIM23660.

Years before 2003/04

These arrangements were formerly part of Extra-Statutory Concession A59.

Other adjustments to the car benefit provisions for disabled drivers

See EIM23650.