§ Mr. Trotterasked 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.