SE23125 - Car benefits: "price of the car as regards a year" - standard accessory

Section 168A(9)(c) 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.

A standard accessory is an accessory equivalent to an accessory which is assumed to be available with cars of the same kind as the relevant car when considering its list price.

This takes into account slight changes or modifications to the specification of particular models of cars which manufacturers may make from time to time but which do not result in changes in their published price lists.

The removal of a standard accessory does not reduce the list price of the car.