Income Tax Act 1947 · 2020 Revised Edition · Part 5 · Deductions Against Income
14ZC. Deduction for payments made to drivers of chauffeured private hire cars and taxis
Feedback & supportLast amended by an amending law of 2023. 3 amendments in all.
Each provision in the first column of the following table applies for the purpose of ascertaining the income of a Tenth Schedule entity for the basis period for each year of assessment set out opposite that provision in the second column of the table:ProvisionYear of assessmentSubsection (2)2021 or 2022Subsection (2A)(a) 2022 or 2023Subsection (2A)(b) and (c)2022 or a subsequent year of assessmentSubsection (2A)(d)2023 or a subsequent year of assessment
year of assessment
“year of assessment” means the period of 12 months commencing on 1 January 1948, and each subsequent period of 12 months.
Despite any other provision in this Part, the following expenditure incurred by a Tenth Schedule entity during the period between 1 January 2020 and 31 December 2020 (both dates inclusive) is allowed as a deduction for the relevant year of assessment:
the value of any benefit given to a self‑employed individual who drives a chauffeured private hire car or taxi, that is given in connection with an amount received by the Tenth Schedule entity out of a payment made by the Government to the Special Relief Fund under the public scheme known as the Point‑to‑Point Support Package;
any monetary payment given by a Tenth Schedule entity to an individual who drives a chauffeured private hire car or taxi, that the Comptroller is satisfied is given to mitigate the individual’s loss of income arising from a COVID‑19 event.
Despite any other provision in this Part, the following expenditure incurred by a Tenth Schedule entity is allowed as a deduction for the relevant year of assessment:
any monetary payment given during the period between 1 January 2021 and 31 December 2021 (both dates inclusive) by the Tenth Schedule entity to an individual who drives a chauffeured private hire car or taxi, that the Comptroller is satisfied is given to mitigate the individual’s loss of income arising from a COVID‑19 event;
the value of any benefit given on or after 1 January 2021 to an individual who drives a chauffeured private hire car or taxi, that is given in connection with an amount received by the Tenth Schedule entity out of a payment made by the Government from a fund established by the Government known as the COVID‑19 Driver Relief Fund;
any monetary payment given on or after 1 January 2021 by the Tenth Schedule entity to an individual who drives a chauffeured private hire car or taxi that is a petrol car or petrol‑electric car, that is given in connection with an amount received by the Tenth Schedule entity out of a payment made on behalf of the Government (known as the Additional Petrol Duty Rebate), that is part of the Budget Statement of the Government dated 16 February 2021;
the value of any benefit given on or after 1 August 2022 by the Tenth Schedule entity to an individual who drives a chauffeured private hire car or taxi, that is given in connection with an amount received by the Tenth Schedule entity out of a payment made by or on behalf of the Government, pursuant to any other public scheme, or out of any fund, established by or on behalf of the Government for the benefit (whether exclusively or otherwise) of individuals who drive chauffeured private hire cars or taxis.
Despite any other provision in this Part, any monetary payment given by a person (other than an individual) who paid a tax under section 11 of the Road Traffic Act 1961 for a vehicle that is a petrol car or petrol‑electric car, to an individual who drives that vehicle as a chauffeured private hire car or taxi, in connection with an amount given to the person as a rebate against that tax on or after 1 August 2021, is allowed as a deduction against the income of the person for the basis period for the year of assessment 2022 or a subsequent year of assessment.
In this section —
“chauffeured private hire car” has the meaning given to that term by section 14ZA(8);
private hire car
“private hire car” means a motor car —(a)that is used as a private hire car within the meaning of the Road Traffic Act 1961; and(b)in respect of which a licence is issued under Part 5 of that Act for such use;
“COVID‑19 event” and “monetary payment” have the meanings given by section 13X(6);
“petrol car” means a motor car which uses petrol as its source of power;
“petrol‑electric car” means a motor car which uses either or both petrol and electricity as its source of power;
“Tenth Schedule entity” means an entity set out in the Tenth Schedule.[14ZE