For 2017/18 onwards, no tax charge arises under the benefits code where members of emergency services take their emergency vehicles home, so long as the vehicle is provided mainly for business travel and the terms of any private use are restricted to commuting and times when the individual is on call1. See EIM23600. The position before 2017/18 was that there was no liability under the benefits code where an emergency vehicle was made available to someone employed in an emergency service on terms that prohibited its private use other than when on call or when engaged in on-call commuting. A person is engaged
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