SE23804 - Pooled cars and vans: claims for "pooled car or van" status; 1995/96 and earlier years

Section 159(4),(5) and (6) ICTA 1988

For 1995/96 and earlier years any employee using a provided car or van, or the employer, could make a claim to the Inspector

• that a particular car or van was a “pooled car or van”, and
• that it was thus exempt from a car or van benefit scale charge.

If the Inspector refuses the claim, there is a right of appeal to the Commissioners for the Division in which the employees concerned (or one or more of them) are employed. All the employees concerned may, if they wish, take part in the appeal proceedings. The Commissioners' determination is binding on all the employees concerned. Once an appeal has been determined no further claim may be made for the same car or van for the same tax year.