Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Car benefit: car made available to more than one member of a family or household employed by the same employer

Section 169 ITEPA 2003

Section 169 ITEPA 2003 applies where:

  • two people, an employee (“E”) and a member of their family or household (“M”), are employed by the same employer and
  • a car is made available to M for which E would (without this Section) be chargeable because of that family or household relationship.

Effect of the Section

The Section prevents E being charged to tax in respect of the car in the following scenarios:

  • if M is chargeable to tax in respect of the car in that year, see EIM23555, or
  • if M is not chargeable to tax in respect of the car in that year because, for 2015/16 and earlier only M’s employment is an excluded employment (EIM20007) and specified conditions are met, see EIM23560.

Resolving disagreements

A correct decision will depend on whether or not the factual evidence supports the taxpayer’s claim that the Section applies. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Application to vans

This guidance applies equally to van benefit

Years before 2003/04

These arrangements were formerly part of Extra-Statutory Concession A71. The other part of the Concession (shared cars) has been legislated at Section 148 ITEPA 2003 (see EIM25200).