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CX 35: Meaning of employee share loan
or “What an employee share loan is and how it works”
You could also call this:

“What counts as private use of a vehicle”

When the law talks about ‘private use’ of a motor vehicle, it means two main things. First, it includes when you use the vehicle to travel between your home and your work. Second, it also covers any other travel you do that gives you a personal benefit. This definition is important because it helps to understand when the use of a vehicle might be considered private instead of for work purposes.

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Next up: CX 37: Meaning of unclassified benefit

or “What counts as an extra job-related benefit not specifically named in the law”
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Part C Income
Excluded income: Definitions

CX 36Meaning of private use

  1. Private use, for a motor vehicle, includes—

  2. the employee’s use of the vehicle for travel between home and work; and
    1. any other travel that confers a private benefit on the employee.

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