EIM23050 - Car benefit: meaning of made available

Section 114(1) ITEPA 2003

Car benefit can only apply when the car is “made available”. This requires a decision by someone (normally, but not necessarily, the employer) having control of the car to do so.

It also requires that the decision is conveyed to the employee - a decision not conveyed to the employee is worthless because, so far as they are aware, they cannot use the car.

See EIM23081 for the meaning of available.