EIM24000 - The benefits code: car benefit: calculating the cash equivalent: index: contents
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:
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EIM23010Car benefit: the charge to tax
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EIM25500Car fuel benefit
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EIM24010Calculating the amount of the car benefit charge: introduction
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EIM24015Car benefit calculation: method statement
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EIM24050Steps 1 to 4, price of the car: introduction
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EIM24055Steps 1 to 4, price of the car: step by step guide
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EIM24100Step 1, price of the car: list price or notional price
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EIM24105Step 1, price of the car: list price
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EIM24110Step 1, price of the car: list price: manufacturer, importer or distributor
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EIM24115Step 1, price of the car: imported cars
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EIM24120Step 1, price of the car: carbon offset charges
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EIM24150Step 1, price of the car: notional price
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EIM24155Step 1, price of the car: notional price - particular cars
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EIM24175Step 1, price of the car: exception: cars manufactured to run on road fuel gas
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EIM24180Step 1, price of the car: automatic car for use by a disabled employee
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EIM24200Step 2, accessories: introduction
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EIM24205Step 2, accessories: qualifying accessory (definitions)
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EIM24207Step 2, accessories: security enhanced cars
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EIM24210Step 2, accessories: standard accessory, non-standard accessory (definitions)
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EIM24215Step 2, accessories: initial extra accessory, later accessory (definitions)
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EIM24220Step 2, accessories: list price, notional price (definitions)
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EIM24225Step 2, accessories: conditions when determining list or notional price (part 1)
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EIM24230Step 2, accessories: conditions when determining list or notional price (part 2)
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EIM24235Step 2, accessories: initial extra accessory with list price quoted by manufacturer, etc. of the car
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EIM24240Step 2, accessories: initial extra accessory with list price quoted by manufacturer, etc. of the accessory
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EIM24245Step 2, accessories: initial extra accessory with notional price
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EIM24250Step 2, accessories: later accessory
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EIM24255Step 2, accessories: replacement accessories: general
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EIM24260Step 2, accessories: replacement accessories: new accessory not superior to old
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EIM24265Step 2, accessories: replacement accessories: new accessory superior to old
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EIM24270Step 2, accessories: exceptions: equipment necessarily provided for use in the performance of the duties
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EIM24275Step 2, accessories: exceptions: equipment for disabled persons
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EIM24280Step 2, accessories: exceptions: cost of converting car to run on road fuel gas
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EIM24285Step 2, accessories: exceptions: miscellaneous
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EIM24290Step 2, accessories: personalised car number plates
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EIM24350Step 3, capital contributions: definition and effect
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EIM24355Step 3, capital contributions: the amount deductible
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EIM24360Step 3, capital contributions: years when deduction is allowed
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EIM24365Step 3, capital contributions: repayment of capital contributions
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EIM24400Steps 1-4, classic car: definition
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EIM24405Steps 1-4, classic car: market value
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EIM24410Steps 1-4, classic car: capital contributions
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EIM24440Step 4, price cap for expensive cars (2002/03 to 2010/11 only)
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EIM24450Steps 1 to 4: examples: list price
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EIM24455Steps 1-4, examples: notional price
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EIM24460Steps 1 to 4: example: classic car
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EIM24465Steps 1-4, examples: repayment of capital contribution
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EIM24500Step 5, appropriate percentage: introduction
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EIM24505Step 5, appropriate percentage: when does a car have an approved CO2 emissions figure?
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EIM24510Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in the UK from 1 January 1998 to 28 February 2001
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EIM24515Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in the UK from 1 March 2001 onwards
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EIM24520Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in other EU countries
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EIM24525Step 5, appropriate percentage: approved CO2 emissions figure: car imported from outside the EU
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EIM24530Step 5, appropriate percentage: approved CO2 emissions figure: more unusual models
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EIM24535Step 5, appropriate percentage: approved CO2 emissions figure: cases of difficulty
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EIM24550Step 5: appropriate percentage: 2002 to 2003 onwards: car with an approved CO2 emissions figure: overview
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EIM24600Step 5, 2002/03 to 2005/06: low emission cars
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EIM24605Step 5, 2008/09 to 2011/12: qualifying low emissions cars (QUALECs)
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EIM24610Step 5, 2012 to 2013 to 2014/ to 2015: cars with CO2 emissions between 1-75 g/km
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EIM24611Step 5: Ultra Low Emissions Vehicles (ULEVs): 2020 to 2021 onwards
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EIM24620Step 5, appropriate percentage bands from 2015 to 2016
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EIM24650Step 5, 2002 to 2003 - 2011 to 2012: lower threshold
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EIM24655Step 5, 2012 to 2013 onwards: relevant threshold
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EIM24700Step 5, 2002/03 to 2010/11: ready reckoner for type P (petrol-powered) cars
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EIM24705Step 5: appropriate percentage: tax years 2015 to 2016 onwards: ready reckoner for type A cars
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EIM24720Step 5, 2002/03 to 2005/06: table summarising adjustments to appropriate percentage for different fuels
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EIM24725Step 5, 2006/07 to 2010/11: table summarising adjustments to appropriate percentage for different fuels
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EIM24730Step 5, 2011 to 2012 onwards: adjustments to appropriate percentage and code letters used for different fuels
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EIM24735Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards
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EIM24800Step 5, 2002/03 to 2010/11: type P, petrol-powered cars
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EIM24805Step 5, 2002/03 to 2010/11: type D, diesel cars up to and including Euro III
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EIM24810Step 5, 2002/03 to 2010/11: type L, Euro IV and Euro 5 diesels
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EIM24815Step 5, 2002/03 to 2009/10: type E, cars propelled solely by electricity
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EIM24820Step 5, 2002/03 to 2010/11: type H, petrol/electric hybrid cars
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EIM24825Step 5, 2002/03 to 2010/11: types B and C bi-fuel or road fuel gas cars - overview
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EIM24830Step 5, 2002/03 to 2010/11: type B cars
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EIM24835Step 5, 2002/03 to 2010/11: type C cars
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EIM24840Step 5, 2008/09 to 2010/11: type G cars
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EIM24850Step 5: 2010 to 2011 to 2014 to 2015: type E cars only
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EIM24855Step 5, 2011 to 2012 onwards: type D, all diesel cars
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EIM24860Step 5, 2011 to 2012 and 2014 to 2015: type A, all cars except types E and D
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EIM24900Step 5, 2002 to 2003 onwards: automatic car for use by a disabled employee
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EIM24905Step 5, 2002 to 2003 onwards: meaning of automatic transmission
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EIM24950Step 5, 2002 to 2003 onwards: car without an approved CO2 emissions figure
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EIM24975step 5, 2002 to 2003 onwards: car first registered before 1 January 1998
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EIM25000Step 6: annual car benefit charge before reductions
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EIM25020Steps 1-6, 2002/03 to 2010/11: petrol car with approved CO2 emissions figure (type P): example
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EIM25025Steps 1-6, 2002/03 to 2010/11: diesel car with approved CO2 emissions figure (type D): example
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EIM25030Steps 1-6, 2002/03 to 2010/11: hybrid petrol/electric car (type H): example
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EIM25035Steps 1-6, 2002/03 to 2010/11: 2002/03 to 2010/11: bi-fuel LPG car with approved gas CO2 emissions figure (type B): example
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EIM25040Steps 1-6, 2002/03 to 2010/11: bi-fuel LPG car with no approved gas CO2 emissions figure (type C): example
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EIM25045Steps 1-6, 2002/03 to 2010/11: diesel car approved to Euro IV or Euro 5 limits (type L): example
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EIM25050Steps 1-6, 2008/09 to 2010/11: car manufactured to run on E85 fuel (type G): example
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EIM25055Steps 1-6, 2011/12 onwards: diesel car (type D): example
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EIM25060Steps 1-6, 2011 to 2012 onwards: all cars except types E and D, electric-only and diesel (type A): example
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EIM25100Step 7: reduction in car benefit charge
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EIM25105Step 7: reduction in car benefit charge: meaning of unavailable
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EIM25125Step 7: replacement car
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EIM25130Step 7: replacement car: meaning of materially better
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EIM25135Step 7: replacement car: meaning of arrangement
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EIM25150Step 7: reduction in car benefit charge: example
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EIM25170Step 7: circumstances when car is unavailable: example
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EIM25175Step 7: circumstances when car is not unavailable: example
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EIM25180Step 7: replacement car: circumstances that do not count as arrangements: example
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EIM25185Step 7: replacement car: circumstances that do count as arrangements: example
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EIM25200Step 7A: introduction
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EIM25205Step 7A: employees to be disregarded: just and reasonable basis
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EIM25250Step 8: deduction for payments for private use of a car
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EIM25253Step 8: deduction for payments for private use of car - exceptional circumstances
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EIM25255Step 8: deductions for private use of a car – CIR v Quigley
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EIM25260Step 8: payments for a more expensive car
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EIM25261Step 8: examples
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EIM25265Step 8: deductions for private use payments - cases of doubt
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EIM25290Steps 1 to 8: example