Propose a change

Finance Act 2019

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

8 Exemption for benefit in form of vehicle-battery charging at workplace

(1) In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert— Vehicle-battery charging 237A (1) No liability to income tax arises in respect of the provision, at or near an employee's workplace, of facilities for charging a battery of a vehicle used by the employee (including a vehicle used by the employee as a passenger). (2) Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace. (3) In this section— “facilities”— includes electricity, but does not include workplace parking, “taxable”, in relation to a car or van, has the meaning given by section 239(6), “vehicle” means a vehicle— to which Chapter 2 applies (see section 235), and which is neither a taxable car nor a taxable van, and “workplace parking” has the meaning given by section 237(3). (2) The amendment made by subsection (1) has effect for the tax year 2018-19 and subsequent tax years.

Your change, as a redline

8 Exemption for benefit in form of vehicle-battery charging at workplace

(1) In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert— Vehicle-battery charging 237A (1) No liability to income tax arises in respect of the provision, at or near an employee's workplace, of facilities for charging a battery of a vehicle used by the employee (including a vehicle used by the employee as a passenger). (2) Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace. (3) In this section— “facilities”— includes electricity, but does not include workplace parking, “taxable”, in relation to a car or van, has the meaning given by section 239(6), “vehicle” means a vehicle— to which Chapter 2 applies (see section 235), and which is neither a taxable car nor a taxable van, and “workplace parking” has the meaning given by section 237(3). (2) The amendment made by subsection (1) has effect for the tax year 2018-19 and subsequent tax years.

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds