When a company car is made available for the private use of an employee a 'benefit in kind' value is calculated in relation to the car, and the fuel if that is also provided for private use.
This calculator:
The calculator was updated in January 2011 to allow calculations for the years 2005-06 to 2011-12. It has now been updated to reflect the budget announcement on 23 March 2011 in relation to the car fuel multiplier.
Information about forthcoming changes is available at Forthcoming changes to car benefit.
If you have difficulty accessing the individual glossary entries, click the 'Glossary' button to gain access to all entries.
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