For some time, there was a problem with the tax treatment of company cars etc provided to those working in the emergency services. FA 2004, s. 81 introduced an exemption (ITEPA 2003, s. 248A) from 6 April 2004, where there is an operational requirement for certain employees to take their emergency vehicles home.

The exemption applies to certain individuals who are employed in an emergency service. This is defined to include constables, others employed for police purposes, those employed for the purposes of a fire or fire and rescue Service, and those employed in the provision of ambulance or paramedic services (ITEPA 2003, s. 248A(4)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.