EIM23004 - 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 EIM23750 onwards), or
• expense is incurred by an employer (or another person acting on the employer's behalf) in providing a chauffeur for the car (see EIM23007)
• 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.