Schedule 6, Part 1, paragraph C1(2)

For the purposes of this Part of this Schedule, in any prescribed accounting period a car is not regarded as allocated to an individual by reason of the individual's employment if— in that period it was made available to, and actually used by, more than one of the employees of one or more employers and, in the case of each of them, it— was made available to that employee by reason of the employment, but was not in that period ordinarily used by any one of them to the exclusion of the others, in the case of each of the employees, any private use of the car made by the employee in that period was merely incidental to the employee's other use of it in that period, and in that period it was not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the car available to them.

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