Tax implications of Personal Use of Vehicle

[AndyAudi]

I understand if an employee has a company car all the time they are taxed as a benefit based on the list price of that vehicle. However, how would the occasional private use of a company vehicle by an employee be treated (Ie one weekend a month) should they be taxed on the time the car was available to them?

[Eric Mc]

Full whack I'm afraid. There is now no reduction in the BIK charge based on business versus non-business related mileage/useage.