Accessories

Appropriate percentage

Automatic cars for disabled drivers

Bi-fuel (petrol and gas) cars

Cars without a CO2 figure

Diesel cars

Electric cars

Generally

Obtaining the CO2 figure

Qualifying low emission cars

Registration before 1 January 1998

Ultra-low emissions cars

Bi-fuel cars

Capital allowances (post-April 2009)

Annual investment allowance

Anti-avoidance provisions

Applicable CO2 emissions figure

Bi-fuel

Car, definition

Commencement provisions

Conveyance of goods or burden

Diesel fuel

EC certificate of conformity

Electrically propelled vehicles

Employees

Estate cars

First-year allowances

Generally

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 as plant

Qualifying emissions certificate

Rate of allowances

Road fuel gas

Taxis

Transitional provisions

UK approval certificate

Vehicle scrappage scheme

Writing-down allowances

Zero emission goods vehicles

Capital allowances (pre-April 2009)

Anti-avoidance provisions

Car, meaning

Depreciation subsidy

Employees

Expenditure partly met by another person

Expensive cars

First-year allowances

Generally

Hiring of expensive cars

Inexpensive cars

Private or other purpose use

Qualifying hire cars

Very expensive cars

Capital contributions by employees

Car telephones

Car unavailable, reduction for

Car, meaning

Cars not producing emissions by being driven

Cars with emissions below the relevant threshold

Cash equivalent

Appropriate percentage

Calculation

Chauffeurs

Class 1 exclusion

Expenses

Vouchers

Class 1A contributions

Classic cars

Congestion and toll charges

Courtesy cars

Demonstration cars

Disabled persons

Electric cars

Emergency vehicles, private use

Employee car ownership schemes

Exclusion of additional tax charges

Expensive motor cars, cap

Family members, cars provided for

Frequent car changes

Fuel benefit charge

Avoiding

Benefit stopped part way through year

Calculation

Car unavailable for part of year

Employee paying for fuel then reimbursement by employer

Employer paying for fuel then reimbursement by employee

Overview

PAYE

Private use

Shared cars

Garage rents

Generally

Goods vehicles

Heavy goods vehicles

Meaning

Zero emission, capital allowances

Leasing

Arm's length lease between employer and employee

Car with low emissions, meaning

Car, meaning

Chains of leases

Connected persons

Costs, deduction for

Electric car, meaning

Hire purchase agreement

Post-April 2009

Qualifying car hire

Rebates

Lower paid employments, amount to be included in respect of car expenses

Made available

Mileage allowances

Motor industry

Parking costs

Parking facilities

Personal number plates

Plant, qualifying as

Pooled cars

Generally

Incidental private use, meaning

Not normally kept overnight, meaning

Price of car

Accessories

Classic cars

List price

Private use

Provided by reason of employment

Relevant threshold

Relocation purposes

Road fuel gas cars

Shared cars

Telephones

Temporary replacement

Vans and van fuel

Calculation of tax charge

Capital contributions

Commuter use, exemption for

Employee contributions

Exclusion of additional tax charges

Exemptions

Fuel

Generally

Meaning

Periods of unavailability

Pooled

Private use, exemption from charge

Privately owned vans

Restriction on other taxable benefits

Shared

Zero emissions, exemption for

Without any transfer of the property in the car