Electric mobility scooter - business mileage

Best Answers

• CSan89 Posts: 207

  August 2018 Accepted Answer

  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 2019

  5
• MarieNoelle Trusted Regular Hampshire/Surrey borderPosts: 1,431

  August 2018 Accepted Answer

  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

  5
• CSan89 Posts: 207

  August 2018 Accepted Answer

  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 2019

  5
• Maresa Co DurhamPosts: 6

  August 2018 Accepted Answer

  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.
  

  0
• RyanMIP LincolnshirePosts: 50

  August 2018 Accepted Answer

  You can pay them.
  
  There just may be a tax implication.

  

  1