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Taxation: Emergency Services

Volume 460: debated on Thursday 17 May 2007

To ask the Chancellor of the Exchequer pursuant to the answer of 8 May 2007, Official Report, columns 189-90W, on taxation: emergency services, what his Department’s policy is on the treatment for tax purposes of the use of emergency vehicles between home and workplace which may also be used for private journeys. (137002)

The statutory exemption that removes the tax charge that would otherwise arise where members of the fire, police, ambulance and paramedic services take their vehicles home, applies where the individual driving the emergency vehicle is on call or engaged in on call commuting. If the vehicle can be used for private journeys at any other time, a tax charge will apply if it is used for such journeys, including journeys between home and workplace.