Electric mobility scooter - business mileage

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
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
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Best Answers
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CSan89 MAAT Posts: 207
What kind of mileage are they doing on it? Must be a lot to be worried about mileage expenses.AAT Level 2&3 - 2016
AAT Level 4 - 2017
Personal Tax, Business Tax and External Auditing
ACA/CTA -
Certificate Level - Jan 20195 -
MarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,432
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/eim312555 -
CSan89 MAAT Posts: 207
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?AAT Level 2&3 - 2016
AAT Level 4 - 2017
Personal Tax, Business Tax and External Auditing
ACA/CTA -
Certificate Level - Jan 20195 -
Maresa Co DurhamRegistered Posts: 6
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.
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RyanMIP LincolnshireRegistered Posts: 50
Answers
AAT Level 2&3 - 2016
AAT Level 4 - 2017
Personal Tax, Business Tax and External Auditing
ACA/CTA -
Certificate Level - Jan 2019