Car benefits include cars hired, owned or leased by an employer and made available to their employees for private use. Journeys from home to work are not considered to be business trips.
The valuation of the car BIK depends on the car's value, the car's use value, the fuel value and the repairs and maintenance value.
If the car is leased or hired, then the car value is deemed to
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Web page updated on 17 Mar 2025 16:30