HC Deb 15 July 1976 vol 915 c264W
Mr. Trotter

asked the Chancellor of the Exchequer why he intends that incidental private mileage, including journeys to and from work, shall not be ignored in assessing the tax benefit arising from a citizen using a car belonging to his firm, when such mileage is ignored in the case of chauffeur-driven pool cars used by Ministers.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 14th July 1976; Vol. 915], gave the following information:

Because, unlike a pool car, a car to which the scale benefit applies is available for the employee's sole use at all times and may be kept at his home.