§ Mr. BeithTo ask the Chancellor of the Exchequer, further to his answer of 27 April,Official Report, column 379, if he will list the circumstances when home-to-work travel in a car made available by an employer is not regarded as private use.
§ Mr. Dorrell[holding answer 11 May 1993]: Home-to-work travel in a car made available by an employer is not regarded as private use:
- where the employee has a travelling appointment;
- where the employee travels from home to a temporary place of work and the distance travelled is less than the distance between the normal place of work and the temporary place of work;
- where, exceptionally, the home qualifies under tax law as a place of work and the employee travels from home to another place of work in the performance of his duties.
There are also circumstances where home-to-work travel in a car provided by an employer is regarded as private use but is ignored for tax purposes. These are:
- where a disabled person is provided with a car from home-to-work travel and there is no other private use; where a car is provided for home-to-work travel when public transport is disrupted;
- where a car is provided for late night journeys from work-to-home, within the terms of Inland Revenue extra-statutory concession A66;
- where the car is a pooled car and any home-to-work travel is merely incidental to its business use.