Amounts taken into account

List price


Notional price

Price of

Published price of accessory manufacturer

Published price of car manufacturer

Qualifying accessory, meaning

Replacement accessories

Security features

Standard/non-standard accessory, meaning

Advisory fuel rates

Alternative fuel cars


Periods to 5 April 2006

Appropriate percentage

Automatic cars for disabled employees

Bi-fuel cars

CO2 emissions figure


Diesel cars

Electrically propelled cars


Graduated tax bands

Lower threshold for CO2 emissions figure

Post-September 1999 registration

Pre-1 January 1998 registration

Pre-October 1999 registration

Qualifying low emissions car

Treasury orders

With CO2 emissions figure

With or without CO2 emissions figure, meaning

Without CO2 emissions figure


By reason of employment

Family members or household, removal of charge

Private use

When made available

Benefit charges

Appropriate percentages

Appropriate percentages pre 6 April 2012


Lower threshold pre-April 2012

Qualifying low emissions cars

Relevant threshold

Bi-fuel gas and petrol cars

Business travel, meaning

Capital allowances

Disabled persons, hire cars

Electrically-propelled vehicles



Groups of companies, prevention of artificial generation of balancing allowances

Inexpensive, writing-down allowances

Leases pre-April 2009

Long-life assets

Low carbon dioxide emissions

Low emission cars

Main rate car

Meaning of car

Post-April 2009

Private use

Qualifying expenditure

Short-life asset treatment

Single asset pool

Special rate cars, discontinued activity continued by relevant company

Water companies reorganisation

Capital allowances (post-April 2009)

Annual investment allowance

Anti-avoidance provisions

Applicable CO2 emissions figure


Car, definition

Commencement provisions

Conveyance of goods or burden

Deductibility of a lessee's rental payments, restrictions

Diesel fuel

Disabled persons, hire cars

EC certificate of conformity

Electrically propelled vehicles

Employees cars

Estate cars

Exclusion from long–life asset rules

Exclusion from short–asset rules

First-year allowances


High carbon dioxide emissions, expenditure

Low emission cars

Main rate car

Motor cycles

Not commonly used/unsuitable for use as private vehicles

Off road vehicles

Petrol, meaning

Pick-up trucks

Private use

Qualifying emissions certificate

Rate of allowances

Road fuel gas

Short-life assets


Transitional provisions

UK approval certificate

Vehicle scrappage scheme

Writing-down allowances

Capital allowances (pre-April 2009)

Anti-avoidance provisions

Car, meaning


Expenditure partly met by another person

Expensive cars

First-year allowances


Hiring of expensive cars

Inexpensive cars

Private or other purpose use

Qualifying hire cars

Very expensive cars

Capital contributions by employee

Capital gains tax

Car sharing arrangements, breakdown of

Cash alternative

Cash equivalent of benefit treated as earnings


Method of calculation

Modified cash equivalent, meaning

Shared cars, reduction for

CGT reporting (exemption)

Charge, conditions for

Chargeable gains

Car parking land



Class 1A contribution

Classic cars 15 years of age or more

CO2 emissions

Appropriate percentage

Diesel cars, loading of appropriate percentage


Lower thresholds pre-5 April 2012

Qualifying low emissions cars

Relevant thresholds post 6-April 2012

Ultra-low emission cars


Compressed natural gas (CPG)

Contribution for private use

Contributions by employer

Corporation tax, restriction on deductions for hiring

Companies with investment business

Connected persons


Short-term hiring in and long-term hiring out


Customs duty, personal relief

Deductions for car hire expenditure

Connected persons

Corporation tax, disallowed deductions


Short-term hiring in and long-term hiring out

Design weight, meaning

Diesel cars

Diesel cars, loading of appropriate percentage

Diesel, meaning

Benefits in kind


Disabled persons

Armed forces

Automatic cars

Disability, meaning

Disabled employees, meaning

Disabled person's badge, meaning

Hire cars

Made available for employees

Vehicle maintenance grant

E85 fuel

EC certificate of conformity, meaning

EC type-approval certificate, meaning

Electric cars

Emergency vehicles, private use

Employee car ownership schemes

Equipment to enable a disabled person to use a car, meaning

Exemption from tax

Family members or household

Finance company, stock relief

Fire officers, apportionment of cash equivalent of benefit


Retrospective reimbursement of

Scale charge aggregation with credit card payments

Fuel benefit charges


Type of fuel, key letter

Fuel benefits

Fuel, cash equivalent of benefit


Nil cash equivalent

Proportionate reduction of cash equivalent

Reduction of cash equivalent

Treasury orders

Treated as earnings

General provision

Goods vehicle, meaning

Hire charges

Hybrid cars

Hybrid electric and petrol cars

Invalid carriage, meaning

Late night working conditions

Lease rentals

Calculation of cash equivalent of benefits

National insurance contributions, agency or nominee arrangements

Leased, hire charges

Liquid petroleum gas (LPG)

Low carbon dioxide emissions

First-year qualifying expenditure

Lower-paid employment, extra amounts to be added

Made available by reason of employment

Made available to employee, co-ownership period


Mileage allowance payments


Mileage allowances

– see also Mileage allowances


Mobile phones

Motorhome provided by reason of employment

National Insurance contributions

Non-cash vouchers

Ownership schemes, third party payments of money/transfer of assets

Parking facilities

Parking facilities, exemption from tax

Parking vouchers and tokens

Passenger payments


PAYE coding

Percentage bands

Cars emitting 50g CO2 per km or less

Cars emitting between 51-75g CO2 per km

Periods when car unavailable

Pick-up truck, chargeable vehicle

Pooled cars

Price of car

List price


Notional price where no list price

Private use

Availability for

Deductible expenses

Deduction for payments for

Definition of car

Insurance, deduction

Joint ownership by employer and employee, cash equivalent of benefit

More than one car provided successively during tax year

Petrol paid by charge card, earnings for National Insurance purposes

Pool car

Pooled cars

Quantum of benefit

Provision of van fuel

Qualifying low emissions cars

Reimported, value added tax

Relevant taxes, meaning

Removal expenses and benefits

Replacement cars

Road fuel gas



Road fuel gas alone

Security features

Shared cars

Sharing arrangements, failure of


Statutory mileage rates

System from April 2002

Taking existing vehicle from UK


Transfer of used car

Transitional provisions and savings

Treasury orders

Ultra-low emission cars

Used car business

Value added tax

– see also Value added tax (VAT)

Advisory fuel rates

Mileage allowances

Private fuel scale charges




Zero emission

VAT for exports out of Europe


Withdrawal, lump sum payments by company

Zero emission cars

Zero emissions