Electric mobility scooter - business mileage

Maresa

Hi
Can anyone tell me if an electric mobility scooter falls within any of the categories for business travel mileage rates - its neither a car, a motorbike, or a bicycle as per HMRC website - but there are costs incurred in using one?
Thank you

CSan89

What kind of mileage are they doing on it? Must be a lot to be worried about mileage expenses.

MarieNoelle

Would it fall within the definition of an invalid carriage?

http://www.legislation.gov.uk/ukpga/1988/52/part/VII/crossheading/interpretation


https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31255

CSan89

Looking at the 2 links from @MarieNoelle , I would personally say that under travel mileage, it wouldn't apply.

Is there a reason they need to use a mobility scooter for their employment or do they just use it instead of a car?

Maresa

Thanks both. I didn't think it applied either. Its not really the amount of mileage they are doing - its fairly low - but more around a potential discrimination / bad publicity claim. If we pay for someone who comes to work on a bicycle, why can't we pay someone who needs a bit of help in an electric powered wheelchair / mobility scooter - especially as they are charging it up every day and using tangible expenses on their electricity bill.

RyanMIP

You can pay them.

There just may be a tax implication.

CSan89

If it is to commute to a single place of work then mileage wouldn't count anyway. Do you mean the cycle to work scheme or is it a scheme by the company due to parking/ green initiatives?

Maresa

It’s not to their base place of work. Mileage would apply if they used the standard HMRC recognised modes of travel ... car or motorbike or bicycle. There’s no special scheme involved, just someone who relies on a mobility scooter to get around and uses it as their ‘car’.