Any car made available to an employee for private use, whether owned,leased or rented by the company.
When your employer provides you with a car that you can use for your own private use, a taxable benefit arises. Special rules are used to work out the amount of the benefit.
This is one of the taxable benefits in kind - a car provided by the employer that one can use for one's own private purposes. Special rules are used to work out the amount of the benefit.
a car provided by your employer which you may use privately and for business
a vehicle that is used for personal (as well as possibly business) use and is primarily offered as a benefit to employees and managers to make them feel more valued
A car available to employees to be used as a private vehicle and not for the transportation of goods; is available for private use to an employee earning £8,500 or more per year, and is made available to a company director.
A car which is provided for you by your employer.
A car given to an employee by a company to be used primarily for business purposes, although it can be used for personal needs too.