Section 248A ITEPA 2003

This section was introduced in Finance Act 2004 and has effect from 2004/05. The intention is not to provide free benefits but to improve emergency response times.

There is no charge to tax for the private use of an emergency vehicle where all the following conditions are met:

on this page: all of conditions 1, 2 and 3,


on EIM23605, either both parts of condition 4 or both parts of condition 5.

Condition 1: the person

The person must be ‘employed in an emergency service’. This means,

constables and other persons employed for police purposes,

persons employed for the purposes of a fire, or fire and rescue, service, and

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