SE23007 - Car benefits: expense of a chauffeur

Section 155(1) ICTA 1988 and Section 156(1) to (2) ICTA 1988

The expense incurred by an employer - or another person acting on the employer's behalf - in the provision of a chauffeur is an additional chargeable benefit. The cash equivalent of the benefit of the chauffeur is calculated in the same way as for other benefits in kind (see SE21101 onwards).