It’s accepted that a car is not normally kept overnight at or near the homes of employees if the number of occasions on which it’s taken home by employees does not amount to more than 60% of the year. ![]() Meaning of ‘not normally kept overnight’ 15.3 A reservation is necessary in this type of case: if it happened too often, condition (e) in paragraph 15.1 above would not be met. ![]() In short, it’s merely incidental to the business use of the car on that occasion. The office to home journey although private is, in this particular context, subordinate to the lengthy business trip the following day and is undertaken to further the business trip. A simple example might be where an employee who needs to undertake a long business journey is allowed to take a pool car home the previous night in readiness for an early morning start. The use of a car for what is primarily a business journey but embracing some limited private use would be within the terms of (b) in paragraph 15.1 above. The expression ‘merely incidental to’ imposes a qualitative rather than a quantitative test. The definition in chapter 1 paragraphs 1.7 and 1.8 does not apply in connection with pooled cars. The word employee has its ordinary meaning here. If a car fails any of these conditions it might be regarded as shared car or van ( see chapter 12 paragraph 12.38).Įmployers need to be able to demonstrate that the conditions for the car or van to be a pool vehicle have been met, for instance by keeping mileage records to show when the car was used, by whom and for what journeys. (e) It is not normally kept overnight on or near the residence of any of the employees unless it’s kept on premises occupied by the provider of the car. (d) Any private use by an employee is merely incidental to their business use of it. ![]() (c) It is not ordinarily used by one of them to the exclusion of the others. (b) It’s made available, in the case of each of those employees, by reason of their employment. (a) It’s available to, and actually used by, more than one employee. A car is not considered to be available for private use if it’s a pooled car, therefore no assessable benefit arises from its use.Ī car only qualifies as a pooled car if all the following conditions are satisfied: In this chapter references to cars include vans.
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