Company Car Unavailability (Infotype 0225) 

Definition

This infotype stores the periods and reasons for which a company car is unavailable for use.

Use

You should create a new record for each period of 30 or more consecutive days that an employee may not use a car allocated to them.

When you set up your system, you may define the reasons for which a car may be unavailable.

As an employer, you need to know when a company car was unavailable to an employee to reduce your liability to Class 1A National Insurance contributions.

If you do not know the periods that a car was unavailable, you must calculate the Class 1A National Insurance contributions due on the basis that the car was available for the whole tax year.

Integration

This infotype is read in conjunction with the Company Cars (0225) infotype.