SE23081 - Car benefit: meaning of available
Section 157(1) ICTA 1988
The fact that a car may be available to an employee is not
sufficient in itself to establish car benefit. The car must first
have been made available to that employee; see
SE23050.
The word "available" is not defined in the legislation.
Accordingly we apply its ordinary dictionary meaning of "at one's
disposal" or "capable of being used.
See example
SE23511 for examples of circumstances
when we would accept that a car is not available.
See example
SE23512 for examples of circumstances
when we would not accept that a car is not available
See
SE23501 for an explanation of the
interaction between
- the concept of unavailability, and
- the type of period during which a car may be treated as unavailable.
