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Introduction

Employers may make pool vehicles available that can be accessed by a number of employees. These will usually either be cars or vans.

There is a general exemption from tax for pool vehicles. If the vehicle meets the requirements of the exemption, there is no charge to tax. However, if the exemption is not met, then a charge to tax arises under the company car or company van benefit legislation. The benefit is then attributed to the employee dependent upon the proportion of the tax year that the vehicle is available to them.

Pooled vehicle

There is a general exemption from tax for pooled vehicles as long as all of the following requirements within ITEPA 2003, ss 167 and 168 are met:

1. •

   the vehicle should be made available to more than one employee. The vehicle should also be actually used by more than one employee. For example, if only one person has use of the vehicle, you should consider the company car / van rules described in the Company cars or Company vans guidance notes. If the vehicle