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.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Changes to the Income Tax and National Insurance contributions treatment of emergency vehicles

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Draft legislation

PDF, 41.8 KB, 1 page

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Explanatory notes

PDF, 176 KB, 4 pages

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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