Definition of exclusive business use

A car is used exclusively for business purposes if it is:

used only for business journeys; and

it is not available for any private use.

When it buys the car the business must not have any intention to make the car available for the private use of employees or anyone else.

Pool cars

Pool cars are normally used exclusively for business purposes as long as they are:

usually kept at the principal place of business;

not allocated to an individual; and

not kept at an employees home.

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