Taxation of Cars

The collection of the Library & Information Service includes a range of electronic databases, books and journal articles on the subject of the taxation of cars. If you would like assistance in identifying the materials you need, please call the enquiry team on +44(0)20 7920 8620 or by email at library@icaew.com.

Articles and Books

Browse a list of recent books on company car taxation
Browse a list of recent articles on company car taxation

You can find more books and articles on company car taxation by searching LibCat, our online catalogue. For details of our photocopying/fax service please see our FAQ page.

Links

HMRC

Company Cars
Information and guidance from HMRC for employees and employers about tax and NICs rules on company cars and company car fuel. The website contains a range of helpsheets, booklets and guidance manuals. It also includes:

• Changes to the car benefit rules
• Company car and car fuel benefit calculator
• Advisory fuel rates for company cars

Company Vans
Information and guidance from HMRC for employees and employers about tax and NICs rules on company vans and company van fuel

Congestion Charging and Tax
A one page summary from HMRC of the tax treatment of congestion charges.

Other selected links

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 and Fiscal Income from Motor Vehicles.

Business Cars and Corporation Tax (BVRLA)
Guide produced by the British Vehicle Rental and Leasing Association looking at the acquisition of business cars and leasing of business cars since 1 April 2009.

How to tax your vehicle (Directgov)
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.

Emissions Data (SMMT)
C02 emissions data search service provided by the Society of Motor Manufacturers and Traders in agreement with HMRC. The site provides a search by car specification to determine CO2 emissions of cars for the purposes of the company car tax rules which came into force on 6th April 2002.

Glass’s Guide to Car Values
Online service from Glass’s Information Services detailing their subscription based valuation products. Glass's have been publishing guides to car values since 1933.

Parker's Online
Website from the publishers of The Parker's Car Price Guide which includes an online search tool for new and used car and van prices. The site also contains a special report Parker's Guide to Road Tax with news updates relating to road tax.

Tax and the Company Car
An overview of the taxation of company cars from MacIntyre Hudson.

Vehicle Excise Duty Calculator
Calculator designed to show a vehicle's excise duty (applicable to vehicles first registered on or after 1st March 2001). Available as part of the Vehicle Certification Agency (VCA) website.

What Car?
Official website of the car buyer's guide which includes a free online valuation service for used cars.

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