A pool car is the provision of a car – or a van – by a company that is available for business use only by the firm’s employees. It is not the same as a company car.
A POOL car is a company vehicle that’s available for use by one or more employees of that company. It can be a pool van, as well. It's called a pool car, because it is an asset that can be used by everyone in that organisation: 'pooled use'. However, HMRC is very keen to ensure that employees don’t use pool cars [...]