Chapter 6 Taxable benefits: cars, vans and related benefitsC1C2

United Kingdom

1. General
2. Cars: benefit treated as earnings
3. Cars: the price of a car
4. Cars: treatment of accessories
5. Cars: capital contributions by employee
6. Cars: the appropriate percentage
7. Cars: appropriate percentage: first registered on or after 1st January 1998
8. Cars: appropriate percentage: first registered before 1st January 1998
9. Cars: unavailability or payments for private use
10. Cars: special cases
11. Cars: reduction where shared car
12. Car fuel: benefit treated as earnings
13. Vans: benefit treated as earnings
14. Vans: reductions of cash equivalent
15. Reduction of cash equivalent where van is shared
16. Reduction for payments for private use
17. Modification of provisions where van temporarily replaced
18. Van fuel: benefit treated as earnings
19. Cars and vans: exceptions
20. Orders
21. Supplementary