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Replies to Queries

19 January 2005
Issue: 3991 / Categories:

Cars on call


I have a client, a nursing home, that provides homecare services. The co-ordinators are given cars as they are, when working, on 24-hour call. These cars can also be taken away at short notice should they be needed elsewhere.


The Inland Revenue is seeking to tax the co-ordinators under the normal benefit in kind rules and the legislation on this subject appears very inflexible and does not allow for any sort of pro-rata arrangement to be applied.

Cars on call


I have a client, a nursing home, that provides homecare services. The co-ordinators are given cars as they are, when working, on 24-hour call. These cars can also be taken away at short notice should they be needed elsewhere.


The Inland Revenue is seeking to tax the co-ordinators under the normal benefit in kind rules and the legislation on this subject appears very inflexible and does not allow for any sort of pro-rata arrangement to be applied.


Have any readers met this problem and, if so, have they been able to persuade the Inland Revenue to agree to any other type of arrangement to mitigate the scale rate benefit in kind charges? Any advice would be gratefully received.


(Query T16,540)

Issue: 3991 / Categories:
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