SE23123 - Car benefits: accessories; miscellaneous exceptions

Sections 168A(11) and 159A(8)(a) ICTA 1988

"Accessories" does not include the additional cost of services such as extended warranties which may be purchased at the same time as the car.

Mobile telephones do not count as accessories for car benefit purposes. The treatment of mobile telephones available for private use is at SE21780 onwards. For the treatment of hands-free kits for mobile phones see SE21781.