»Ê¹ÚÌåÓýapp

Section 114(1) ITEPA 2003

»Ê¹ÚÌåÓýapp fact that a car may be available to an employee is not sufficient in itself to establish car benefit. »Ê¹ÚÌåÓýapp car must first have been made available to that employee; see EIM23200.

»Ê¹ÚÌåÓýapp word available is not defined in the legislation. Accordingly we apply its ordinary dictionary meaning of at one's disposal or capable of being used. »Ê¹ÚÌåÓýapp Oxford English Dictionary includes this as its definition of the word’s current meaning:

“that may be availed of. Capable of being employed with advantage or turned to account; hence, capable of being made use of, at one’s disposal, within one’s reach.�

See example EIM25170 for examples of circumstances when we would accept that a car is not available.

See example EIM25175 for examples of circumstances when we would not accept that a car is not available.

See EIM25105 for an explanation of the interaction between:

• the concept of unavailability and
• the period during which a car may be treated as unavailable