We will consider the following issues and challenges that have come to the fore in recent discussions with our emergency service clients and HMRC:

  • Desire to move from a fleet of combustion engine vehicles to greener alternatives – How does this impact cars provided under S248A (the emergency vehicle tax exemption) conditions?
  • Ultra-low emission vehicles (‘ULEV’) issues – Differences in tax between ‘company’ cars and blue light cars. The current tax treatment of ULEV emergency vehicles seems incongruous next to the treatment of electric company cars.
  • Emergency Vehicle modification – Can emergency vehicles be suitably modified for operational use and be treated as company cars (rather than assets) to take advantage of the more favourable company car tax rules?
  • Home charging installation – Is there a benefit-in-kind charge arising for the installation of charging points at an officer’s home address?
  • Advisory Fuel Rates for Emergency Vehicles – Are the current HMRC advisory fuel rate / advisory electric rate applicable to blue light vehicles? What are the tax risks associated with employee reimbursement of private fuel costs?

We also continue to receive queries on the issues faced in ensuring accurate P11D reporting regarding the benefit of emergency vehicles, so we will provide updates on the key areas, including:

  • Increase in benefit-in-kind charge for S205 cars – Options available as the benefit can no longer be reduced for business purposes.
  • Establishing the initial value of the car – How to calculate market value and comparison with lease costs.
  • Unavailable days – What the rules allow and how this should be applied in practice.
  • Fuel costs – How these should be considered for the S205 (use of assets) calculation where these costs are met for commuting and/or private use whilst on call.
  • Cash allowances – What the relevant rules say when officers are entitled to choose between a car and a cash allowance and the impact of the Optional Remuneration Arrangements (OpRA) rules.

This event will be a ‘must attend’ for HR, Payroll and Finance representatives from Police, Fire and Ambulance Service employers. We urge Fleet managers to attend as they will find the seminar of great interest. We also welcome representation from Chief/Principal Officers and senior support staff who have responsibility for vehicle provision and use.

  • The seminar will start at 10.00 , finishing no later than 1.00pm
  • The cost of the seminar is £210 plus VAT per delegate for PSTAX Club subscribers and £250 plus VAT per delegate for non subscribers.
  • There is a 10% discount for more than one booking.
  • If you book and subsequently find that you cannot attend, please email bookings@pstax.co.uk.
  • Please confirm your bookings as soon as possible.