All company cars are subject to taxation. Wrong!! A company car can fall into many taxation classes based on its engine size, mileage, and usage, there is absolutely no tax to pay on a company pool car. Pool cars are a simple way of providing quick and easy transport for employees who need to travel on company business. There is no requirement on the type of vehicle that can be use. A pool car can even be used for transport emergencies such as train strikes. The only requirements to operate a pool car are that: • The car is available to more than one employee • The car is only used for business • The car is not kept at employees’ homes when not in use So whether your pool car is a Porsche or a Panda, there is no tax reporting requirements and therefore no tax to pay.