Overseas duties and Car Benefit-in-Kind

A car provided to a director or an employee will not be regarded as available for private use for that part of the year in which the director or employee is outside the State for the purpose of performing the duties of the office or employment.

This treatment will apply for 1994/95 and following years provided the following conditions are satisfied

• the director or employee does not claim the ‘foreign earnings deduction’ (if any) under Section 154 Finance Act 1994 (as amended) in respect of the carbenefit-in-kind
• the aggregate number of days spent outside the State for the purpose of performing the duties of the office or employment is at least 30 complete days in the tax year (any holiday leave period abroad should be excluded) - a day for this purpose must include an overnight stay
• the director/employee travels abroad without the car
• the car is not available for use by the director’s/employee’s family or household during the director’s/employee’s period of absence outside the State.