SE23126 - Car benefits: "price of the car as regards a year" - optional accessory

Section 168A(9)(d) 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.

An optional accessory is an accessory other than a standard accessory. Some optional accessories are included in the “list price” of the car but others are added to the list price to calculate the price of the car as regards the year.

See example SE23185 for an example of how the price of a car is calculated – including how accessories are taken into account.