SE23121 - Car benefits: accessories; exceptions - equipment for disabled persons

Sections 168A(11) and 168AA ICTA 1988

Before reading the text that follows this paragraph, ensure that you are familiar with

• the general introduction to the calculation of price of a car as regards a year at SE23100
• the flowchart setting out the steps involved in calculating the price of a car as regards a year at SE23100a.

“Accessory” does not include equipment

• which is designed solely for use by a chronically sick or disabled person

It also does not include equipment

• which is included in a car provided to an employee who holds a disabled person's badge when the car is first made available, and
• which is made available for use with the car because the equipment enables that employee to use the car in spite of the disability entitling him or her to hold the badge.