Income Tax (Earnings and Pensions) Act 2003 section 125A

Security features not to be regarded as accessories

Section 125A provides that certain security features fitted to a company car are not treated as accessories for car benefit purposes, where they are provided because of threats to the employee's personal safety arising from the nature of their employment.

• Security features fitted to a company car are excluded from being treated as accessories if they are provided to meet a threat to the employee's personal physical security arising wholly or mainly from the nature of their employment.
• Qualifying security features include armour to protect occupants from explosions or gunfire, bullet-resistant glass, and modifications to the fuel tank to protect its contents from explosions or gunfire, including self-sealing tanks.
• Any further modifications made to the car as a consequence of fitting those security features also qualify for exclusion from accessory treatment.
• The Treasury has the power to amend the list of qualifying security features by regulations, allowing new types of feature to be added in future if required.