We are a small company and are thinking of getting a pool vehicle. We all work from home at different locations but the pool vehicle will be located at the main office address where one of the directors and his wife (she does parttime work for us) has his home. The vehicle will have little if any use by the other two directors. Can this qualify as a pool vehicle for tax purposes?

Arthur Weller replies:
If you look at HMRC’s Employment Income manual at www.gov.uk/hmrc-internal-manuals/employmentincome-manual/eim23450, you can see the conditions needed to be fulfilled for a car to qualify as a pool car. It seems to me that you have a problem with: (a) the fact that it is parked outside the home of one of the directors (although this is the main office address); (b) it needs to be actually used by more than one of the employees; and (c) it needs to be not ordinarily used by one of the employees to the exclusion of the others.