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HMRC internal manual

Employment Income Manual

Car benefit: scope of the charge

The car benefit charge is the only charge on the benefit of a car available for private use. But there are also other charges where:

  • fuel is provided for private motoring in the provided car (see EIM25500 onwards), or
  • expense is incurred by an employer (or another person acting on the employer’s behalf or otherwise by reason of the employment) in providing a chauffeur for the car (see EIM23045)
  • fines or penalties are incurred in connection with congestion (EIM21680) or parking charges (EIM21686) and it is possible for the employee to become liable to pay them.