Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 116: Meaning of when car or van is available to employee
434.It is the availability to an employee of a car or van for private use that may give rise to a tax charge. This section explains what a car or van being available to an employee means. The section derives from sections 168A(12), 168AA(4), 168B(8), 168C(3) and 168F(10), paragraph 10 of Schedule 6 and paragraph 12 of Schedule 6A to ICTA.
435.Subsection (1) extends the meaning of a car or van being available to an employee to include its being made available to members of the employee’s family or household.
436.Subsection (2) defines when such cars first became available at all and when they are last available in the year.
437.Subsection (3) provides that this section does not apply to section 138 of this Act. That section therefore applies only to an employee who is disabled and not to members of that employee’s family or household as well.