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Taxation of cars

Calculating tax on company cars demands careful thought and up-to-date knowledge. On this page you can find articles, books and online resources offering tax news, valuation tools and key documentation.

What's on this page?

  • Online articles
  • Useful links
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

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Featured article

Two directors, one car, who pays the tax?
Tips and Advice- Tax, 26 June 2014, p.6
The business you and your wife set up a few years ago provides a company car. But now you have children your spouse receives less income and so pays tax at a lower rate. Can you simply put the car in her name to save tax?

Featured book

Company cars 2013-14
Bradford, S. (Wolters Kluwer, 2013, 282 pages)
Provides practical guidance on the application of the rules, planning issues and potential pitfalls. It also highlights recent developments and proposals for change.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links

GOV.UK

Company cars
Guidance on the tax and National Insurance Contributions rules on company cars and fuel. The website contains a range of helpsheets, booklets and guidance manuals, including a company car and car fuel benefit calculator.

Company vans
Specialised tax guidance on company vans.

How to tax your vehicle
A collection of information on vehicle tax provided through the Directgov website, including vehicle tax rates and car tax rules. The website incorporates information previously published on the DVLA website.

Car fuel data, CO2 and vehicle tax tools
A series of search tools for car tax and emissions data from the Vehicle Certification Agency.

Other resources

Association des Constructeurs Européens d' Automobiles (ACEA)
Website of the European Automobile Manufacturers Association, which produces an annual tax guide providing an overview of taxes levied on motor vehicles across Europe. The summary and highlights from the official annual tax guide are available on the website along with details of how to purchase the full report. Tables in the summary include:

  • Taxes on acquisition
  • Taxes on ownership
  • Taxes on motoring
  • Fiscal income from motor vehicles.

CO2 Emissions Data
Data service provided by the Society of Motor Manufacturers and Traders, used to determine CO2 emissions for the purposes of the company car tax rules. The SMMT also publishes an annual CO2 report.

Glass's Guide to Car Values
Subscription-based valuation tool from, published since 1933.

Parker's Online
Parker's Car Price Guide has a search tool for new and used vehicles. The site also contains a car tax calculator.

Tax and the Company Car
An overview of the taxation of company cars from MacIntyre Hudson, with a 2015/16 taxable benefits table.

What Car?
Free car valuation service from the consumer magazine.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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