| Car A registered 8 April 1993 with standard equipment
List price incl VAT £10,250
plus delivery, number plates* £385
Price of car for tax purposes £10,635
Car benefit charge: 35% of price £3,722
*Including VAT |
| Car B registered 1 November 1992, supplied to employee
with optional factory-fitted air conditioning, alloy wheels,
metallic paint and dealer-fitted tow bar. List price,
including VAT and Car Tax £12,650
plus delivery, number plates* £364
air conditioning* £755
alloy wheels* £305
metallic paint* £185
tow bar* £91
tow bar fitting charge* £30
Price of car for tax purposes £14,380
Car benefit charge: 35% of price £5,033
*Including VAT |
Car C registered 1 August 1993, supplied
to employee with optional leather upholstery and alloy wheels;
air conditioning fitted six months later.
List price, including VAT £12,540
plus delivery, number plates* £415
leather upholstery* £875
alloy wheels* £305
Price of car for tax purposes when first made available £14,135
Adjustment for accessory fitted later
add cost of air conditioning and fitting* £1,240
Revised price of car for tax purposes £15,375
Car benefit charge: 35% of price £5,381
*Including VAT
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