# Income and Corporation Taxes Act 1988, Part I: Tables of Flat Rate Cash Equivalents

Extent: E+W+S+N.I.

Table A
Cars with an original market value up to £19,250 and having a cylinder capacity
Cylinder capacity of car in cubic centimetres
Age of car at end of relevant year of assessment
Under 4 years
4 years or more
1,400 or less
£2,310
£1,580
More than 1,400 but not more than 2,000
£2,990
£2,030
More than 2,000
£4,800
£3,220
Table B
Cars with an original market value up to £19,250 and not having a cylinder capacity
Original market value of car
Age of car at end of relevant year of assessment
Under 4 years
4 years or more
Less than £6,000
£2,310
£1,580
£6,000 or more but less than £8,500
£2,990
£2,030
£8,500 or more but not more than £19,250
£4,800
£3,220
Table C
Cars with an original market value of more than £19,250
Original market value of car
Age of car at end of relevant year of assessment
Under 4 years
4 years or more
More than £19,250 but not more than £29,000
£6,210
£4,180
More than £29,000
£10,040
£6,660

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/part/I (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/part-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.