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HMRC internal manual

Employment Income Manual

Car benefit: meaning of made available

Section 114(1) ITEPA 2003

Car benefit can only apply when the car is “made available”. This requires a decision by someone (normally, but not necessarily, the employer) having control of the car to do so.

It also requires that the decision is conveyed to the employee - a decision not conveyed to the employee is worthless because, so far as they are aware, they cannot use the car.

See EIM23300 for the meaning of available.

See EIM23205 for the related phrase, “without any transfer of the property in it”.