Income Tax (Earnings and Pensions) Act 2003 section 236

Interpretation of this Chapter

Section 236 provides the definitions and interpretation rules needed to understand the mileage allowance and passenger payment provisions in this Chapter.

• "Business travel" means journeys whose costs would qualify as a tax-deductible employee expense under the normal travel rules if this Chapter did not exist
• "Mileage allowance payments" and "passenger payments" are amounts paid by employers to employees who use their own vehicles or carry passengers on business journeys, as defined elsewhere in the Act
• A "company vehicle" is one provided by the employer by reason of the employment — whether or not it gives rise to a taxable benefit — and includes cars, vans, and cycles that would be taxable but for specific exemptions such as pooled vehicles, emergency vehicles, or employer-provided cycles
• Journeys by members of local authorities and similar bodies can be treated as business travel for certain purposes within this Chapter