... 'pooled cars' 15.5parking spaces, non-taxable benefits 5parties, annual, non-taxable benefits 5passenger payments 16.10-16.14, App.3pay see remunerationPay As You Earn (PAYE): PAYE Online ... sales, taxable benefits 4.3 use, taxable benefits 4.3Uunavailability of cars for private use: car benefit charge 12.32-12.34 car fuel benefit charge 13.8unavailability of vans for private ... they are provided.Particular benefits to which special taxing rules applySections 114, 149, 174, 4.2 Certain benefits such as cars and vans available for private use, loans, certain arrangementsin...