SE03119 - Removal or transfer costs: eligible expenses and benefits - travelling and subsistence - provided cars or vans

Paragraphs 12 and 21 Schedule 11A ICTA 1988

Provided cars or vans

If the employee or a member of his/her family or household is not already provided with a car or van available for private use (see SE23120) and a car or van is then provided solely for travel in respect of

• eligible travel and subsistence for the employee ( SE03113)
• eligible travel and subsistence for the employee’s family or household ( SE03114)
• continuity of education for child ( SE03114)

the scale charge arising from that provision can be covered by the removals exemption if it is within the £8,000 limit. The same applies to the fuel scale charge in such circumstances.

Note that this rule is all or nothing”. If the car or van is available for any private use other than eligible relocation travel the scale charge(s) will apply in full following the normal rules and no part can be treated as eligible removal benefits.