Employers may make pool vehicles available that can be accessed by a number of employees. These will usually either be cars or vans.
There is a general exemption from tax for pool vehicles. If the vehicle meets the requirements of the exemption, there is no charge to tax. However, if the exemption is not met, then a charge to tax arises under the company car or company van benefit legislation. The benefit is then attributed to the employee dependent upon the proportion of the tax year that the vehicle is available to them.