UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
You can read the whole gamut regarding the provision of a car by an employer here:
I would draw your attention to the opening sentence:
'You’ll pay tax if you or your family use a company car privately, including for commuting'
As your place of duty is your home no commuting is involved. Providing that there is no private use of the vehicle then its provision is not a taxable benefit in kind.
I do hope that my reply has been of assistance.