"Robin" wrote in message ...

how can you tax something that people are entitled to, but don't
actually use


HMRC do it all the time. Eg the common one is employees who get
employer-provided private medical insurance but make no claims.

But there's also employees who have employer-provided accommodation
available to them but don't use it in a tax year; employees who have a
car available to them for private use by reason of their employment but
do not use it; .............

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The value of medical insurance is in it being there if you need it, not in
the actual usage. The potential claim if you do need it could be orders of
magnitude greater than the premium

there is little value in having a bus pass that you expect never to use.
The maximum that you might save in "emergency" use is going to be a fiver

as to these other employee provided things that you don't use, then being
taxed on it if you know that you don't use it is your fault for being stupid
enough not to negotiate "giving it back". (OK I know that you can't give
personal use of a company car back, but who the hell has a company car and
never ever ever uses it for personal journeys)

tim