SE23306 - Car benefits: calculating the car benefit charge 1994/95 to 1998/99; car used in more than one employment - effect on reduction for business travel

Paragraphs 1 & 2 Schedule 6 ICTA 1988

Sometimes an employee will have more than one employment.
Where an employee

• has a car made available by reason of one employment, and
• uses the car for business travel in both employments

only travel which qualifies as business travel of the employment by reason of which the car is made available will count towards total business travel in the company car for the purpose of calculating any mileage discount ( SE23302). So business travel of the other employment will not count, nor will travel between the employments ( SE32030).

There is an exception to this. The application of Extra Statutory Concession A4 regarding travel between separate employers in a group is extended to apply to business travel for car benefit purposes. (See SE32035).