SE23302 - Car benefits: calculating the car benefit charge 1994/95 to 1998/99 - reduction for business travel
Paragraph 2 Schedule 6 ICTA 1988
The full car benefit charge is reduced when it can be shown that the employee used the company car for business travel in the year concerned. Business travel is defined at SE23080. The amount of the reduction depends on the level of that business travel.
| Business Travel (Miles) | Amount of reduction |
| Less than 2,500 | Nil |
| 2,500-17,999 | 1/3 |
| 18,000 or over | 2/3 |
Note that this table only applies to the first car. See
SE23305 for details of the reductions
which apply to second and subsequent cars.
