Finance Bill 2019 includes proposals which extend the provision of emergency vehicles for private use by employees to cover all commuting journeys as well as allow for transitional reductions to the benefit in kind for three years.

The draft legislation covers:

  • An extension of the exemption for private use of unmarked emergency vehicles
    • Currently the exemption applies for commuting and private journeys whilst on-call.
    • This will be extended to cover all ordinary commuting journeys.
  • The benefit in kind, calculated using the ‘Assets made available without transfer’ rules, will include transitional rules from 17/18 to 19/20:
    • The calculated benefit in kind will be calculated using the proportion of non-business miles travelled to total miles travelled.
    • After the transitional period expires, this reduction will not apply.
  • The use of assets rules will be amended to ensure that fuel provided for an emergency vehicle is not treated as an additional expense under the legislation where:
    • The employer has only provided fuel for business use, or
    • The employee has reimbursed the employer for any fuel provided for private use in full by 6 July following the end of the tax year, or
    • Where the employee has paid for all fuel and only been reimbursed the business use proportion.

These changes will all have retrospective effect, backdated to 6 April 2017.


Assets made available without transfer

Company cars


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