Mobility encompasses all the new forms of car transport available to small businesses and SMEs, from car sharing, car clubs, to car rental and the effective use of pool cars. All these forms of mobility will help your small business go green.
HMRC is very keen to ensure that employees don’t use pool cars and vans as their regular company vehicles in an attempt to sidestep company car tax. In some organisations a few employees share the use of one car – it might be what was once a pool car becomes used by a couple of employees on a regular basis, including private use. The legislation sets out rules to ensure that each employee only pays tax on their usage of the car.