What is a pool car?

The conditions for a company car to be treated as a pool car are set out in the employment income legislation:

(a)      the car was made available to, and actually used by, more than one employee,

(b)      the car was made available, in the case of each of those employees, by reason of the employee’s employment,

(c)      the car was not ordinarily used by one of those employees to the exclusion of the others,

(d)      in the case of each of those employees, any private use of the car made by the employee was merely incidental to the employee’s other use of the car in that year, and

(e)      the car was not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the car available to them.

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