Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: provided cars or vans
Section 283 ITEPA 2003
If the employee or a member of his or her family or household is not already provided with a car or van available for private use (see EIM23300) and a car or van is then provided solely for travel in respect of:
- eligible travel and subsistence for the employee (see EIM03113)
- eligible travel and subsistence for the employee’s family or household (see EIM03114)
- continuity of education for child (see EIM03115)
the benefit charge arising from that provision can be covered by the removals exemption if it is within the £8,000 limit. The same applies to the fuel benefit charge in such circumstances.
Note that this rule is “all or nothing”. If the car or van is available for any private use other than eligible relocation travel in the tax year in which it is provided for the move the benefit charge(s) will apply in full following the normal rules and no part can be treated as eligible removal benefits.