Does using a pool car count as a taxable benefit in kind?

There is no tax charge if you use a pool car. A pool car is one that is:

  • used by more than one employee;
  • not ordinarily used by one employee to the exclusion of others;
  • not normally kept at or near employees' homes; and
  • used only for business journeys – private use is only permitted if it is merely incidental to a business journey (for example, when commuting home with the car to allow an early start to a business journey the next morning).
Note: This content is provided as general background information and should not be taken as legal advice or financial advice for your particular situation. Make sure to get individual advice on your case from your union, a source on our free help page or an independent financial advisor before taking any action.

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