Income Tax (Earnings and Pensions) Act 2003 section 116

Meaning of when car or van is available to employee

Section 116 defines what it means for a car or van to be "available" to an employee for the purposes of the company car and van benefit-in-kind rules.

• A car or van is treated as available to an employee if it is provided to the employee, or to a member of their family or household, by reason of their employment and without transferring ownership of the vehicle.
• The date a car or van is "first made available" means the earliest date on which the vehicle was provided to the employee or their family or household member on this basis.
• The "last day of availability" in a tax year means the final day in that year on which the vehicle was still being provided on this basis.
• These rules do not apply to sections 124A and 138, which deal separately with automatic cars or vans provided to disabled employees — meaning those provisions apply only to the disabled employee personally and not to their family or household members.