To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of provisions of the Finance Act 2017 due to be implemented in 2020 on potential additional costs for emergency service personnel using their own vehicles to attend emergencies.

New rules for valuing the taxable benefit of the use of assets were introduced in April 2017. As these might have adversely affected a small number of individuals using emergency vehicles for private use, the Government introduced transitional arrangements in 2018 so that the previous basis for valuing any benefit for users of emergency vehicles would apply until April 2020.

In addition, the Government extended the existing tax exemption for users of emergency vehicles to include ordinary commuting. Where the only private use of the vehicle is for ordinary commuting or for journeys made while on call, there is no income tax liability.

Employers and employees have had time to review any contractual arrangements for the provision of an emergency vehicle for private use and have had the option to limit private use of the vehicle so that it is compatible with the extended tax exemption.

This legislation applies where an individual is using an emergency vehicle provided by their employer and not to individuals using their own vehicles.