EIM23010 - Car benefit: the charge to tax: contents

This index covers the charge to tax. There are related indexes at:

1. EIM24000

   Car benefit: calculating the cash equivalent
2. EIM25500

   Car fuel benefit

How the car benefit charge works and what it covers

1. EIM23015

   Car benefit: introduction
2. EIM23020

   Conditions for the charge to apply
3. EIM23021

   Guidance on the new legislation on company cars
4. EIM23025

   Scope of the charge
5. EIM23030

   Exceptions
6. EIM23035

   Prohibition on other tax charges where car benefit charge applies
7. EIM23040

   Is an employee chargeable under the benefits code: effect of expenses, etc paid in connection with a provided car
8. EIM23045

   Expense of a chauffeur
9. EIM23050

   Benefit not otherwise taxable
10. EIM23055

    Class 1A National Insurance contributions payable to employers
11. EIM23060

    Fair bargain

Conditions for the car benefit charge to apply: the vehicle must be a car

1. EIM23100

   Conditions for car benefit to apply: meaning of ‘car’
2. EIM23105

   Flowchart
3. EIM23110

   Car or van - summary
4. EIM23115

   Vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction
5. EIM23120

   Vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of primarily suited
6. EIM23121

   Vehicle of a construction primarily suited for the conveyance of goods or burden of any description: judicial comments
7. EIM23125

   Vehicle of a type not commonly used as a private vehicle and unsuitable to be so used: meaning of type
8. EIM23130

   Meaning of not commonly used as a private vehicle
9. EIM23135

   Meaning of unsuitable for use as a private vehicle
10. EIM23140

    Meaning of unsuitable for use as a private vehicle: emergency vehicles
11. EIM23145

    Off road and multi-purpose vehicles
12. EIM23150

    Double cab pick ups
13. EIM23151

    Double cab pickups 1 July 2024 onwards
14. EIM23155

    Other specific types of vehicle
15. EIM23160

    Meaning of car: submissions to IPD Technical - Earnings

Conditions for the car benefit charge to apply: the car must be made available without any transfer of the property in it

1. EIM23200

   Conditions: made available without any transfer of the property in it
2. EIM23205

   Meaning of without any transfer of the property in it
3. EIM23210

   Meaning of without any transfer of the property in it: part ownership
4. EIM23215

   Meaning of without any transfer of the property in it: cars leased to director or employee
5. EIM23220

   Transfer of ownership of the car to the employee
6. EIM23225

   Employee car ownership schemes

Conditions for the car benefit charge to apply: the car must be made available by reason of the employee’s employment

1. EIM23250

   Conditions: available by reason of the employment
2. EIM23255

   Meaning of by reason of the employment: car made available by the employer
3. EIM23260

   Meaning of by reason of the employment: car made available by someone other than the employer

Conditions for the car benefit charge to apply: the car must be available for private use

1. EIM23300

   Car benefit: meaning of available
2. EIM23305

   Meaning of private use and business travel

Exceptions to the car benefit charge: private use prohibited and there is none

1. EIM23400

   Exceptions: private use prohibited and there is none
2. EIM23405

   Exceptions - private use prohibited
3. EIM23410

   Exceptions - no actual private use

Exceptions to the car benefit charge: pooled cars and vans (this section of the guidance also applies to van benefit)

1. EIM23450

   Exceptions: pooled cars and vans
2. EIM23455

   Pooled cars and vans: meaning of private use merely incidental to business use
3. EIM23460

   Pooled cars and vans: de minimis private use
4. EIM23465

   Pooled cars and vans: meaning of not normally kept overnight
5. EIM23470

   Pooled cars and vans: difficult cases
6. EIM23475

   Pooled cars and vans: periodic check of pooled car or van status
7. EIM23480

   Pooled cars and vans: use of pooled cars by chauffeurs
8. EIM23485

   Pooled cars and vans: inadequate parking facilities
9. EIM23490

   Pooled cars and vans: employee carrying secret documents

Exceptions to the car benefit charge: cars and vans for family members (this section of the guidance also applies to van benefit)

1. EIM23550

   Exceptions: cars and vans for family members
2. EIM23555

   Car made available to more than one member of family or household employed by the same employer: two charges for one car?
3. EIM23560

   Car made available to more than one member of a family or household employed by the same employer: primary condition
4. EIM23565

   car made available to more than one member of family or household employed by the same employer: secondary condition A
5. EIM23570

   Car made available to more than one member of family or household employed by the same employer: secondary condition B

Exceptions to the car benefit charge: emergency vehicles (this section of the guidance also applies to van benefit)

1. EIM23600

   Exceptions: emergency vehicles
2. EIM23605

   Emergency vehicles exemption: conditions 4 to 5
3. EIM23610

   Emergency vehicles: charge to tax
4. EIM23615

   Emergency vehicles: charge to tax: disregard for fuel

Special cases: disabled employees

1. EIM23650

   Special cases: disabled employees
2. EIM23655

   Special cases: transport between home and work for disabled employees
3. EIM23660

   Special cases: cars provided for home to work and training travel of disabled employees

Special cases: miscellaneous points

1. EIM23700

   Special cases: miscellaneous points

Special cases: employees in the motor industry (years to 2008/09)

1. EIM23750

   Special cases: employees in the motor industry (years to 2008/09)
2. EIM23755

   Special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
3. EIM23760

   Special cases: employees in the motor industry (to 2008/09): frequent changes of car: price of notional car
4. EIM23765

   Special cases: employees in the motor industry (to tax year 2008 to 2009): frequent changes of car: CO2 emissions of notional car
5. EIM23770

   Special cases: employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping
6. EIM23775

   Special cases: employees in the motor industry (to 2008/09): special treatment

Special cases: employees in the motor industry (years from 2009/10 onwards)

1. EIM23800

   Special cases: employees in the motor industry (years from 2009/10)
2. EIM23805

   Special cases: test and experimental cars (from 2009/10): when is there a car benefit charge?
3. EIM23810

   Special cases: demonstration and courtesy cars (from 2009/10): when is there a car benefit charge?
4. EIM23815

   Special cases: employees with frequent changes of car (from 2009/10): “averaging”: introduction
5. EIM23820

   Special cases: employees with frequent changes of car (from 2009/10): requests for special treatm
6. EIM23825

   Special cases: employees with frequent changes of car (from 2009/10): averaging process: outline
7. EIM23830

   Special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: identify the cars to be subject to averaging
8. EIM23835

   Special cases: employees with frequent changes of car (from 2009 to 2010): Averaging Step 1: cars without a CO2 emissions figure
9. EIM23840

   Special cases: employees with frequent changes of car (from 2009 to 2010): Averaging Step 2: group the cars subject to averaging
10. EIM23845

    Special cases: employees with frequent changes of car (from 2009/10): Averaging Step 3: average price of notional car
11. EIM23850

    Special cases: employees with frequent changes of car (from 2009/10): averaging step 4: average CO2 emissions and appropriate percentage of notional car
12. EIM23855

    Special cases: employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car
13. EIM23860

    Special cases: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location
14. EIM23865

    Special cases: employees with frequent changes of car (from 2009/10): Averaging Step 7: allocate qualifying employees to the notional cars
15. EIM23870

    Special cases: employees with frequent changes of car (from 2009 to 2010): benefit charge of notional car: example
16. EIM23875

    Special cases: employees with frequent changes of car (from 2009/10): practical issues
17. EIM23880

    Special cases: employees with frequent changes of car (from 2009/10): procedures and record-keeping
18. EIM23885

    Special cases: employees with frequent changes of car (from 2009/10): car fuel benefit
19. EIM23900

    Special cases: issues relating to electric cars