24 |
As with other cars, contributions towards the cost of the car or accessories can be deducted up to a limit of £5,000.123 |
17A.4.1.7 Exception—Pooled Cars |
If the car is one of a pool (a concept which is elaborately defined and which broadly means that the car must be genuinely available to more than one employee and not regularly garaged at an employee’s house) and any private use is purely incidental to its business use, the car is not treated as being available for the employee’s use and is not a taxable emolument.124 |
17A.4.1.8 Vans Available for Private Use |
A special basis of charge exists for certain commercial vehicles, statutorily referred to as vans.125 The benefit from the private use of vans was previously exempt from the scale charge and the cash equivalent was calculated on the basis of the general rules for assets made available for the use of employees. The cash equivalent is £500 if the van is less than four years old at the end of the year concerned, or £350 if it is older.126 The usual reductions are applicable for periods where the van is unavailable127 or where payment is made as a condition of its being available for private use.128 |
A van is defined as a vehicle built primarily to carry goods or burdens of any description (a phrase which the Revenue clearly believes excludes the carriage of people), with a gross vehicle weight of 3.5 tonnes or less.129 Where the gross vehicle weight exceeds this figure, any benefit from heavier vehicles is to be exempt from any charge provided |