Part 3Employment income: earnings and benefits etc. treated as earnings
C2C1Chapter 6Taxable benefits: cars, vans and related benefits
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Cars and vans: exceptions
167Pooled cars
1
This section applies to a car in relation to a particular tax year if for that year the car has been included in a car pool for the use of the employees of one or more employers.
2
For that tax year the car—
a
is to be treated under section 114(1) (cars to which this Chapter applies) as not having been available for the private use of any of the employees concerned, and
b
is not to be treated in relation to the employees concerned as an employment-related benefit within the meaning of Chapter 10 of this Part (taxable benefits: residual liability to charge) (see section 201).
3
In relation to a particular tax year, a car is included in a car pool for the use of the employees of one or more employers if in that year—
a
the car was made available to, and actually used by, more than one of those employees,
b
the car was made available, in the case of each of those employees, by reason of the employee’s employment,
c
the car was not ordinarily used by one of those employees to the exclusion of the others,
d
in the case of each of those employees, any private use of the car made by the employee was merely incidental to the employee’s other use of the car in that year, and
e
the car was not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the car available to them.
168Pooled vans
1
This section applies to a van in relation to a particular tax year if for that year the van has been included in a van pool for the use of the employees of one or more employers.
2
For that tax year the van—
a
is to be treated under section 114(1) (vans to which this Chapter applies) as not having been available for the private use of any of the employees concerned, and
b
is not to be treated in relation to the employees concerned as an employment-related benefit within the meaning of Chapter 10 of this Part (taxable benefits: residual liability to charge) (see section 201).
3
In relation to a particular tax year, a van is included in a van pool for the use of the employees of one or more employers if in that year—
a
the van was made available to, and actually used by, more than one of those employees,
b
the van was made available, in the case of each of those employees, by reason of the employee’s employment,
c
the van was not ordinarily used by one of those employees to the exclusion of the others,
d
in the case of each of those employees, any private use of the van made by the employee was merely incidental to the employee’s other use of the van in that year, and
e
the van was not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the van available to them.
169Car available to more than one member of family or household employed by same employer
1
This section applies where—
a
an employee (“E”) and a member of the employee’s family or household (“M”) are employed by the same employer, and
b
as a result of a car being made available to M in a tax year, E would (apart from this section) be chargeable to tax in respect of the car in that year by virtue of section 120.
2
The cash equivalent of the benefit of the car and of any fuel provided for the car by reason of E’s employment is not to be treated as E’s earnings for that year if—
a
M is chargeable to tax in respect of the car in that year by virtue of section 120, or
F5b
M's employment is lower-paid employment as a minister of religion.
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
169AF3Van available to more than one member of family or household employed by same employer
1
This section applies where—
a
an employee (“E”) and a member of the employee’s family or household (“M”) are employed by the same employer, and
b
as a result of a van being made available to M in a tax year, E would (apart from this section) be chargeable to tax in respect of the van in that year by virtue of section 154.
2
The cash equivalent of the benefit of the van and of any fuel provided for the van by reason of E’s employment is not to be treated as E’s earnings for that year if—
a
M is chargeable to tax in respect of the van in that year by virtue of section 154, or
F2b
M's employment is lower-paid employment as a minister of religion.
F43
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F44
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9