EIM25170 - Car benefit calculation Step 7, car unavailable: circumstances when car is unavailable: example
Section 143 ITEPA 2003
Before reading this example, ensure that you are familiar with:
- the guidance on step 7 at EIM25100 onwards and
- in particular, the meaning of unavailable, see EIM25105.
We accept that a car is unavailable to an employee if:
- the car is physically incapable of being used, for example it has broken down and has not been repaired, or is still in the garage undergoing repairs
- the employee is unable to gain access to the car because he or she does not have the keys to the car, and has no power or authority to
- direct the person who has the keys to hand them over, or
- direct the person who has the keys to drive the employee to a location of the employee바카라 사이트™s choice.
But remember, if the car was available both before and after the period in question, the period must last at least 30 consecutive days in order to count as a period of unavailability, see EIM25105.