Income Tax (Earnings and Pensions) Act 2003 section 168

Pooled vans

Section 168 sets out the conditions under which a van included in a workplace van pool is exempt from the taxable benefits charge on employees.

• A van that qualifies as a pooled van is treated as not having been available for the private use of any employee, removing the van benefit charge.
• A pooled van is also excluded from the residual employment-related benefit charge, so no tax liability arises under any benefits provision.
• To qualify, the van must have been shared among more than one employee, provided by reason of their employment, not dominated by any single user, and any private use must have been merely incidental.
• The van must not normally have been kept overnight at or near the home of any of the employees, unless it was kept on premises occupied by the employer or person who made it available.