SE23002 - Car benefits: when the charge applies; general

Section 157(1) ICTA 1988

As explained at SE23001, the first stage in looking at car benefits is to consider whether all the conditions for a car benefit charge to apply are present. These conditions are set out in Section 157(1) ICTA 1988. A car benefit charge applies when

• there is an employee who comes within the benefits rules in Part V Chapter II ICTA 1988 (see SE20001 onwards), and
• the vehicle in question is a "car" for car benefit purposes (see SE23020 onwards), and
• that car is "made available" (see SE23050) to a director or employee within Part V Chapter II ICTA88 or to members of his or her family or household (see SE20504), and
• it is made available "without any transfer of the property in it" (see SE23053)
• it is made available by reason of the employment (see SE23060 onwards), and
• it is available ( SE23081) for private use of the director or employee and/ or members of his or her family or household (see SE23080), and
• it is not otherwise chargeable to tax (see final section of SE23300)