Income Tax (Earnings and Pensions) Act 2003 section 125

Meaning of "accessory" and related terms

Section 125 defines what counts as an "accessory" for company car benefit purposes and distinguishes between qualifying, standard, and non-standard accessories.

• A qualifying accessory is one attached to the car, provided for use without transferring ownership, and made available by reason of the employment.
• Accessories include any equipment but exclude items needed to perform job duties, road fuel gas conversion equipment (except for bi-fuel cars), disability adaptations, and mobile telephones.
• A standard accessory is one equivalent to what would normally come with that type of car as reflected in the list price; a non-standard accessory is anything else.
• Security features fitted to a car are not treated as accessories, as provided separately by section 125A.