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For the purpose of these tax exemptions a disabled employee is defined as someone who has "a physical or mental impairment with a substantial and long term adverse effect on the employee's ability to carry out day-to-day activites".
An employer can provide certain benefits to a disabled employee without triggering a tax charge for a benefit in kind, subject to certain conditions.
Employer provided cars
A disabled employee can use an employer provided car for home to work travel
(but no other private travel) without triggering a tax charge under the company
car tax and car fuel rules.
Home to work travel
Normally providing home to work transport such as taxis will trigger a
benefit in kind, but not for a disabled employee.
Equipment
A disabled employee is not subject to a benefit in kind assessment of the
private use of any equipment, services or facilities provided to them if the
main purpose is to enable the employee to perform the duties of the employment,
it is provided to all disabled employees, and it does not involve the extension,
conversion or alteration of living accommodation.
Reminder - disclaimer applies. Please feedback your comments. This page was last modified 24 December 2005.