HC Deb 27 April 1993 vol 223 c375W
Mr. Beith

To ask the Chancellor of the Exchequer whether the Inland Revenue regards as business use cases where an employee is provided with a company car and uses it to drive, or to be driven, from home to the normal place of employment.

Mr. Dorrell

Home-to-work travel in a car made available by an employer is normally regarded as private use.