Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 164: Value of shared availability: alternative calculation
634.This section provides for an alternative way to calculate the value of the shared availability of a van. The section derives from paragraph 8(2), (3) and (4) and parts of paragraph 8(1) and 9(1) of Schedule 6A to ICTA. Paragraph 8(1)(a) of Schedule 6A to ICTA has not been rewritten, as it is no longer necessary.
635.Subsection (1) applies the section only when an employee makes a claim for it to apply instead of section 161 of this Act (value of shared availability: normal calculation).
636.Subsection (2) sets out the steps involved in the calculation using a method statement. Step 1 (b) excludes vans other than vans made available to the employee and the employee’s family or household. That is because subsection (3)(b) defines relevant days, an essential part of the calculation, by reference only to vans made use of privately by the employee or a member of the employee’s family or household.
637.Subsection (3) identifies the days that must be counted in the formula at Step 3  of subsection (2).
638.Subsection (4) provides that a claim under this section is treated under section 95 of TMA 1970 as a claim for relief. Section 42 of TMA 1970 applies to this claim.