Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
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).
2
Where this Chapter applies to a car or van—
a
sections 120 to 148 provide for the cash equivalent of the benefit of the car to be treated as earnings,
b
sections 149 to 153 provide for the cash equivalent of the benefit of any fuel provided for the car to be treated as earnings, and
c
sections 154 to 166 provide for the cash equivalent of the benefit of the van to be treated as earnings.
3
This Chapter does not apply if an amount constitutes earnings from the employment in respect of the benefit of the car or van by virtue of any other provision (see section 119).
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).