Policy paper
Income Tax — changes to Employee Car Ownership Schemes
This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.
Documents
PDF, 100 KB, 2 pages
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
ODT, 12.1 KB
This file is in an OpenDocument format
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
This measure amends the benefit in kind rules so that vehicles provided through Employee Car Ownership Schemes (ECOS) arrangements will be deemed as taxable benefits when made available on restricted terms, outlined in the legislation.
Updates to this page
Published 21 July 2025