SE23120 - Car benefits: price of the car as
regards a year; accessories - general
Section 168A(3) ICTA 1988
Before reading the text that follows this paragraph, ensure that
you are familiar with
- the general introduction to the
calculation of price of a car as regards a year at
SE23100
- the flowchart setting out the steps
involved in calculating the price of a car as regards a year at
SE23100a.
The list price of the relevant car is the price published for a
car of that kind with only standard accessories. If other,
optional, accessories are provided with the car, then the price of
them may need to be added to calculate the price of the car as
regards the year. The precise treatment of the optional accessories
will depend on when they were fitted, their price and whether they
are qualifying accessories.
A list of the pages that provide guidance on the accessories
rules is provided at the end of this page.
For these purposes accessory includes any kind of equipment -
but there are a few specified exceptions. See
SE23121 onwards.
See example
SE23185 for an example of how the price
of a car is calculated - including how accessories are taken into
account.
The accessories rules are quite complex because there are a
number of permutations regarding the interaction between basic
price of a car and accessories. Accordingly, guidance on the
accessories rules covers several pages of this manual.
A contents table for that guidance is set out below.
C2. Accessories - general
| SE23120 | Car benefits: price of
the car as regards a year; accessories - general |
| SE23121 | Car benefits:
accessories; exceptions - equipment for disabled persons |
| SE23122 | Car benefits:
accessories; exception - cost of converting car to run on road fuel
gases |
| SE23123 | Car benefits:
accessories; miscellaneous exceptions |
| SE23125 | Car benefits: "price of
the car as regards a year"; standard accessory |
| SE23126 | Car benefits: "price of
the car as regards a year"; optional accessory |
| SE23127 | Car benefits: "price of
the car as regards a year"; qualifying accessory |
C3. Accessories made available at the time the car is first
made available - how list price is adjusted
| SE23130 | Car benefits: accessories
made available at the time the car is first made available;
included in the list price of the car |
| SE23131 | Car benefits: accessories
made available at the time the car is first made available;
optional accessories not included in list price - and to be added
to price of the car |
| SE23132 | Car benefits: list price
of an accessory |
| SE23133 | Car benefits: notional
price of an accessory |
| SE23134 | Car benefits: price where
the optional accessory was fitted before car made available to
employee |
| SE23135 | Car benefits: inclusive
price of an optional accessory |
C4. Notional price of a car
| SE23140 | Car benefits: price of
the car as regards a year; notional price |
C5. Accessories provided after the car is first made available
- additions to be made to list price and/ or notional price
| SE23150 | Car benefits: accessories
provided after the car is first made available |
| SE23155 | Car benefits: replacement
accessories |
| SE23156 | Car benefits:
accessories; personalised car number plates |
