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Policy

The University does not make cars and vans available for the private use of its employees, but pooled cars and vans are available in some departments to meet operational needs.


Tax implications

Pooled cars and vans are not available for private use so no assessable benefit should arise from their use its use and will not need to be included on the P11D. However, note that the following conditions must be observed for a vehicle to be eligible for treatment as a pooled vehicle:

  • it is available to and used by more than one employee and is not ordinarily used by any one of them to the exclusion of all others, and
  • any private use by any employee is merely incidental to its business use, and
  • it is not normally kept overnight on or near the residence of any of the employees unless it is kept on premises occupied by the provider of the car.

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