Section 118 — Income Tax (Earnings and Pensions) Act 2003: Availability for private use

Availability for private use 118 1 For the purposes of this Chapter a car or van made available in a tax year to an employee or a member of the employee’s family or household is to be treated as available for the employee’s or member’s private use unless in that year—

a the terms on which it is made available prohibit such use, and b it is not so used.

2 In this Chapter “ private use ”, in relation to a car or van made available to an employee or a member of the employee’s family or household, means any use other than for the employee’s business travel (see section 171(1)).