Employee has company car (payrolled benefit, no fuel). Recently diagnosed with cancer so will not be using car for several months. Technically, the car is still available as it is kept at employee's home, but is it still a benefit if they cannot use it? Would the answer be the same if brain tumour and therefore banned from driving by DVLA?
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It just has to be available for his use. He doesn't have to drive it himself.
If it's genuinely sitting in his garage and he has no use for it, I'd suggest the company takes it back. Problem solved.
The benefit in kind is for the car being made available to the employee, not the employee being available for the car.
The simple answer is for the company to make it formally unavailable and to take it away from the employee's home.