SE23135 - Car benefits: inclusive price of an optional accessory

Section 168B(6) - (7) 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 inclusive price of an accessory in SE23132 – SE23134 includes

• any charge for delivery by the manufacturer, importer or distributor to the seller's place of business
• any customs or excise duty, any tax chargeable as if it were a duty of customs and any value added tax, and
• the price which the seller would charge for fitting the accessory if it is permanently attached to the car.