SE23806 - Pooled cars and vans: procedures 1996/97 onwards

Section 159(1) ICTA 1988

The claims provisions for pooled cars and vans have been repealed with effect from 6 April 1996. Accordingly, where you are not able to reach agreement or settlement with regard to a particular vehicle, the matter will need to be resolved under normal SA procedures.

However, although this means that any litigation on a particular vehicle would relate to an individual employee (or to a number of individual employees), the underlying question of whether or not that vehicle is “pooled” must still be determined with reference to that vehicle. In other words, it is not enough for a single employee to show that his or her personal use of the car falls within the terms of the pooled car tests. You (or the Commissioners) still need to know about the use of the car by all employees to whom it was made available in order to determine whether or not the three statutory tests outlined at SE23800 are satisfied.