EIM23030 | Car benefit: exceptions

Sections 118 and 167 ITEPA 2003

There are various situations where no car benefit charge will arise in respect of a car that is made available to and actually used by an employee or director who, for 2015/16 and earlier, is not in an excluded employment. These are where the car in question:

• is one that the employee is specifically prohibited from using for private purposes and which is not so used (see EIM23400), or

• satisfies all the conditions to be treated as a pooled car for tax purposes (see EIM23450 onwards)

• is used by a disabled employee and the conditions in EIM23655 or EIM23660 are met

• is an emergency vehicle and all the conditions at EIM23600 (including those at EIM23605) are met.