Car and van benefit: pooled cars and vans: inadequate parking facilities
You will sometimes see it argued that a car or van that would otherwise qualify as a pooled car or van is only taken home at night by an employee because:
- there are inadequate car parking facilities at the employer’s premises, or
- if the car or van were left overnight at the employer’s premises it might well be damaged by vandals, etc.
Apart from the exception at EIM23480 for chauffeurs, do not admit such a claim or offer any concession. A vehicle must satisfy all five of the tests set out in EIM23450 to qualify as a pooled car or van.