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EIM24000 | The benefits code: car benefit: calculating the cash equivalent: index: contents

From HM Revenue & Customs · Employment Income Manual

The guidance on car and car fuel benefits has been restructured. There is a conversion chart between the old and new page numbers at EIM23005.

This index covers the calculation of the cash equivalent. There are related indexes at:

Contents113 entries

  1. EIM24010Calculating the amount of the car benefit charge: introduction
  2. EIM24015Car benefit calculation: method statement
  3. EIM24050Car benefit calculation Steps 1 to 4, price of the car: introduction
  4. EIM24055Car benefit calculation steps 1 to 4, price of the car: step by step guide
  5. EIM24100Car benefit calculation Step 1, price of the car: list price or notional price
  6. EIM24105Car benefit calculation Step 1, price of the car: list price
  7. EIM24110Car benefit calculation Step 1, price of the car: list price: manufacturer, importer or distributor
  8. EIM24115Car benefit calculation: step 1, price of the car: imported cars
  9. EIM24120Car benefit calculation Step 1, price of the car: carbon offset charges
  10. EIM24150Car benefit calculation Step 1, price of the car: notional price
  11. EIM24155Car benefit calculation Step 1, price of the car: notional price - particular cars
  12. EIM24175Car benefit calculation Step 1, price of the car: exception: cars manufactured to run on road fuel gas
  13. EIM24180Car benefit calculation Step 1, price of the car: automatic car for use by a disabled employee
  14. EIM24200Car benefit calculation Step 2, accessories: introduction
  15. EIM24205Car benefit calculation Step 2, accessories: qualifying accessory (definitions)
  16. EIM24207Car benefit calculation Step 2, accessories: Security enhancements
  17. EIM24210Car benefit calculation Step 2, accessories: standard accessory, non-standard accessory (definitions)
  18. EIM24215Car benefit calculation Step 2, accessories: initial extra accessory, later accessory (definitions)
  19. EIM24220Car benefit calculation Step 2, accessories: list price, notional price (definitions)
  20. EIM24225Car benefit calculation: step 2, accessories: conditions when determining list or notional price (part 1)
  21. EIM24230Car benefit calculation Step 2, accessories: conditions when determining list or notional price (part 2)
  22. EIM24235Car benefit calculation Step 2, accessories: initial extra accessory with list price quoted by manufacturer, etc. of the car
  23. EIM24240Car benefit calculation Step 2, accessories: initial extra accessory with list price quoted by manufacturer, etc. of the accessory
  24. EIM24245Car benefit calculation Step 2, accessories: initial extra accessory with notional price
  25. EIM24250Car benefit calculation Step 2, accessories: later accessory
  26. EIM24255Car benefit calculation Step 2, accessories: replacement accessories: general
  27. EIM24260Car benefit calculation Step 2, accessories: replacement accessories: new accessory not superior to old
  28. EIM24265Car benefit calculation Step 2, accessories: new accessory superior to old
  29. EIM24270Car benefit calculation Step 2, accessories: exceptions: equipment necessarily provided for use in the performance of the duties
  30. EIM24275Car benefit calculation Step 2, accessories: exceptions: equipment for disabled persons
  31. EIM24280Car benefit calculation Step 2, accessories: exceptions: cost of converting car to run on road fuel gas
  32. EIM24285Car benefit calculation Step 2, accessories: exceptions: miscellaneous
  33. EIM24290Car benefit calculation Step 2, accessories: personalised car number plates
  34. EIM24350Car benefit calculation Step 3, capital contributions: definition and effect
  35. EIM24355Car benefit calculation Step 3: capital contributions: the amount deductible
  36. EIM24360Car benefit calculation Step 3: capital contributions: years when deduction is allowed
  37. EIM24365Car benefit calculation Step 3: capital contributions: repayment of capital contributions
  38. EIM24400Car benefit calculation Steps 1-4, classic car: definition
  39. EIM24405Car benefit calculation Steps 1-4, classic car: market value
  40. EIM24410Car benefit calculation Steps 1-4, classic car: capital contributions
  41. EIM24440Car benefit calculation Step 4, price cap for expensive cars (2002/03 to 2010/11 only)
  42. EIM24450Car benefit calculation: steps 1 to 4: examples: list price
  43. EIM24455Car benefit calculation Steps 1-4, examples: notional price
  44. EIM24460Car benefit calculation: steps 1 to 4: example: classic car
  45. EIM24465Car benefit calculation Steps 1-4, examples: repayment of capital contribution
  46. EIM24500Car benefit calculation Step 5, appropriate percentage: introduction
  47. EIM24505Car benefit calculation Step 5, appropriate percentage: when does a car have an approved CO2 emissions figure?
  48. EIM24510Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in the UK from 1 January 1998 to 28 February 2001
  49. EIM24515Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in the UK from 1 March 2001 onwards
  50. EIM24520Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in other EU countries
  51. EIM24525Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car imported from outside the EU
  52. EIM24530Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: more unusual models
  53. EIM24535Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: cases of difficulty
  54. EIM24550Car benefit calculation: step 5: appropriate percentage: 2002 to 2003 onwards: car with an approved CO2 emissions figure: overview
  55. EIM24605Car benefit calculation Step 5, appropriate percentage, 2008/09 to 2011/12: car with an approved CO2 emissions figure: qualifying low emissions cars (QUALECs)
  56. EIM24610Car benefit calculation Step 5, appropriate percentage, 2012/13 to 2014/15: cars with CO2 emissions between 1-75 g/km
  57. EIM24611Car benefit calculation: Step 5: Ultra Low Emissions Vehicles (ULEVs): 2020 to 2021 onwards
  58. EIM24620Car benefit calculation Step 5 - appropriate percentage from 2015 to 2016
  59. EIM24655Car benefit calculation Step 5, appropriate percentage, 2012 to 2013 onwards: car with an approved CO2 emissions figure: relevant threshold
  60. EIM24705Car benefit calculation: step 5: appropriate percentage: tax years 2015 to 2016 onwards: ready reckoner for type A cars
  61. EIM24710Car benefit calculation: Plug-in hybrid electric vehicles first registered on or after 1 January 2025
  62. EIM24730Car benefit calculation Step 5, appropriate percentage, 2011 to 2012 onwards: adjustments to appropriate percentage and code letters used for different fuels
  63. EIM24735Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
  64. EIM24815Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2009/10: type E, cars propelled solely by electricity
  65. EIM24850Car benefit calculation: Step 5: 2010 to 2011 to 2014 to 2015: type E cars only
  66. EIM24855Car benefit calculation Step 5, appropriate percentage, 2011 to 2012 onwards: type D, all diesel cars
  67. EIM24860Car benefit calculation Step 5, appropriate percentage, 2011to 2012 and 2014 to 2015: type A, all cars except types E and D
  68. EIM24900Car benefit calculation Step 5, appropriate percentage, 2002 to 2003 onwards: automatic car for use by a disabled employee
  69. EIM24905Car benefit calculation Step 5, appropriate percentage, 2002 to 2003 onwards: meaning of automatic transmission
  70. EIM24950Car benefit calculation Step 5, appropriate percentage, 2002 to 2003 onwards: car without a CO2 emissions figure and registered in or after 1998
  71. EIM24975Car benefit calculation step 5: appropriate percentage, 2002 to 2003 onwards: car first registered before 1 January 1998
  72. EIM25000Car benefit calculation Step 6: annual car benefit charge before reductions
  73. EIM25055Car benefit calculation Steps 1-6, 2011 to 2012 onwards: diesel car (type D): example
  74. EIM25060Car benefit calculation Steps 1-6: 2011 to 2012 onwards: all cars except types E and D, electric-only and diesel (type A): example
  75. EIM25100Car benefit calculation Step 7, car unavailable: reduction in car benefit charge
  76. EIM25105Car benefit calculation Step 7, car unavailable: reduction in car benefit charge: meaning of unavailable
  77. EIM25125Car benefit calculation Step 7, car unavailable: replacement car
  78. EIM25130Car benefit calculation Step 7, car unavailable: replacement car: meaning of materially better
  79. EIM25135Car benefit calculation Step 7, car unavailable: replacement car: meaning of arrangement
  80. EIM25150Car benefit calculation Step 7, car unavailable: reduction in car benefit charge: example
  81. EIM25170Car benefit calculation Step 7, car unavailable: circumstances when car is unavailable: example
  82. EIM25175Car benefit calculation Step 7, car unavailable: circumstances when car is not unavailable: example
  83. EIM25180Car benefit calculation Step 7, car unavailable: replacement car: circumstances that do not count as arrangements: example
  84. EIM25185Car benefit calculation Step 7, car unavailable: replacement car: circumstances that do count as arrangements: example
  85. EIM25200Car benefit calculation Step 7A: shared car: introduction
  86. EIM25205Car benefit calculation Step 7A: shared car: employees to be disregarded: just and reasonable basis
  87. EIM25250Car benefit calculation Step 8, payments for private use: deduction for payments for private use of a car
  88. EIM25253Car benefit calculation Step 8, payments for private use 2014/15 onwards - exceptional circumstances
  89. EIM25255Car benefit calculation Step 8: payments for private use: deductions for private use of a car - CIR v Quigley
  90. EIM25260Car benefit calculation Step 8, payments for private use: payments for a more expensive car
  91. EIM25261Car benefit calculation Step 8: payments for private use: examples
  92. EIM25265Car benefit calculation Step 8, payments for private use: deductions for private use payments - cases of doubt
  93. EIM25290Car benefit calculation: steps 1 to 8: price of car and accessories, unavailability and payments for private use: example
  94. EIM24600Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2005/06: low emission cars
  95. EIM24650Car benefit calculation Step 5, appropriate percentage, 2002 to 2003 - 2011 to 2012: car with an approved CO2 emissions figure: lower threshold
  96. EIM24700Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: ready reckoner for type P (petrol-powered cars)
  97. EIM24720Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2005/06: table summarising adjustments to appropriate percentage for different fuels
  98. EIM24725Car benefit calculation Step 5, appropriate percentage, 2006/07 to 2010/11: table summarising adjustments to appropriate percentage for different fuels
  99. EIM24800Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type P cars, petrol-powered
  100. EIM24805Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type D, diesel cars up to and including Euro III
  101. EIM24810Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type L, Euro IV and Euro 5 diesels
  102. EIM24820Car benefit calculation Step 5: appropriate percentage, 2002/03 to 2010/11: type H, petrol/electric hybrid cars
  103. EIM24825Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: types B and C bi-fuel or road fuel gas cars - overview
  104. EIM24830Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type B cars
  105. EIM24835Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type C cars
  106. EIM24840Car benefit calculation Step 5, appropriate percentage, 2008/09 to 2010/11: type G cars
  107. EIM25020Car benefit calculation Steps 1-6, 2002/03 to 2010/11: petrol car with approved CO2 emissions figure (type P): example
  108. EIM25025Car benefit calculation Steps 1-6, 2002/03 to 2010/11: diesel car with approved CO2 emissions figure (type D): example
  109. EIM25030Car benefit calculation Steps 1-6, 2002/03 to 2010/11: hybrid petrol/electric car (type H): example
  110. EIM25035Car benefit calculation Steps 1-6, 2002/03 to 2010/11: bi-fuel LPG car with approved gas CO2 emissions figure (type B): example
  111. EIM25040Car benefit calculation Steps 1-6, 2002/03 to 2010/11: bi-fuel LPG car with no approved gas CO2 emissions figure (type C): example
  112. EIM25045Car benefit calculation Steps 1-6, 2002/03 to 2010/11: diesel car approved to Euro IV or Euro 5 limits (type L): example
  113. EIM25050Car benefit calculation Steps 1-6, 2008/09 to 2010/11: car manufactured to run on E85 fuel (type G): example