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Company cars
Quote
There are two classes of company cars where you pay absolutely no tax: pool cars and disability cars, provided they meet certain conditions. HMRC looks on providing cars to employees with a disability as a generosity, although if it is subject to private use, must be reported to HMRC
Unquote
I would technically disagree with this interpretation in 2 areas. Firstly, when is a "pool car" not a pool car? Answer - when it is only used by one employee or ordinarily used by one employee to the exclusion of others. This rules out any car that is used as a workhorse mainly by a particular individual whose job it may be to run errands or deliveries.
However, such a car would still be exempt if it can be proved it was not available for anyone's private use, which usually means making sure the car is not taken home at night or at weekends. So just because it is not technically a pool car, that does not mean you cannot claim exemption for it, but you do need to be careful about its "availability".
Secondly, disabled employees do not have a blanket exemption from the company car rules. True, they do enjoy certain concessions, such as home to work travel (provided the car has been adapted to their needs). Also, they are taxed on the value of the nearest manual equivalent if they can only drive an automatic car due to their disability.
Otherwise, good article.
AMAP
I'd not heard "AMAP only applies to one vehicle per person per year." before reading this article. Is this correct can someone point to the legislation that makes this operational?
A lot of people are 2 car families so I imagine there are a number of people technically in breach if this is the case. I don't think I've seen an expenses sytem that stops claims for more than one vehicle per employee per year.
Company Cars
Actually there are three classes of company cars where no tax is payable and it's a nice little argument for the taxman. Anybody know what it is? (I'll give you the answer in 3 days time)
AMAP and Tax Matters
If an employee has 2 or more jobs (ie part time or change of employer during the year) AMAP applied to each employment (confirmed by HMRC)
The third class of company car is I hope that which is never available for private use eg chauffeur driven company car
Cars
Hi Paul - No it's not the black suited driver. He's probably a pool car but I'd have to look that one up. This one is a bit nichie but you can push some clients down this road. See you on Thursday - John
Cars
It was a bit unfair really but a bit of fun is allowed. The answer is Emergency response vehicles! I'm having some tribulations trying to persuade the Revenue that they should allow my client this perq. Needless to say they are being a little stubborn. I'll keep anyone posted if they are interested. All the best John