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
General
114Cars, vans and related benefits
1
This Chapter applies to a car or a van in relation to a particular tax year if in that year the car or van—
a
is made available (without any transfer of the property in it) to an employee or a member of the employee’s family or household,
b
is so made available by reason of the employment (see section 117), and
c
is available for the employee’s or member’s private use (see section 118).
F101A
Where this Chapter applies to a car or van, the car or van is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is made available to the employee or member constitute a fair bargain).
2
Where this Chapter applies to a car or van—
a
sections 120 to 148 provide for F8an amount in respect of the benefit of the car to be treated as earnings,
b
d
sections 160 to 164 provide for F7an amount in respect of the benefit of any fuel provided for the van to be treated as earnings in certain circumstances.
F33
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F93A
This Chapter does not apply to a van in relation to a tax year if the private use of the van during the tax year by the employee or member of the employee’s family or household is insignificant.
4
The following provisions of this Chapter provide for further exceptions—
section 167 (pooled cars);
section 168 (pooled vans);
section 169 (car available to more than one member of family or household employed by same employer).
F5section 169A (van available to more than one member of family or household employed by same employer).
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9