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Income Tax (Earnings and Pensions) Act 2003

Section 168: Pooled vans

650.This section determines how pooled vans are treated under the benefits provisions. This section works in relation to vans as section 167 works in relation to cars. This section derives from section 159AB of ICTA.

651.Subsection (1) applies the provisions to a van that is a pooled van.

652.Subsection (2) treats pooled vans as not having been available for private use of any of the employees concerned. It also prevents them from being treated as an employment-related benefit for the purposes of Chapter 10 of Part 3 of this Act. See Note 18 in Annex 2.

653.Subsection (3) sets out the conditions for a van to be treated as a pooled van.

654.Subsection (3)(b) uses the term “the employee’s employment”. Generally use of that term has been avoided but here it helps clarity.

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