Schedule 6, Part 1, paragraph C1(1)

For the purposes of this Part of this Schedule— any reference to an individual's own car is to be construed as including any car of which for the time being the individual has the use, other than a car allocated to the individual, subject to sub-paragraph (2), a car is at any time to be taken to be allocated to an individual if at that time it is made available (without any transfer of the property in it) either to the individual or to any other person, and is so made available by reason of the individual's employment and for private use, and fuel provided by an employer to an employee and fuel provided to any person for private use in a car which, by virtue of paragraph (b), is for the time being taken to be allocated to the employee is to be taken to be provided to the employee by reason of the employee's employment.

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Source: legislation.gov.uk · retrieved 2026-07-28