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Taxation of cars

Articles, books and valuation tools for the taxation of cars, including company cars.

Featured article

Not such an easy drive
Accountancy, August 2018
Considers the latest tax changes pertaining to company cars.

Featured tax digest

Planning with company cars
(Wolters Kluwer, 2016)
An introduction to the tax planning issues around company cars as well as common pitfalls for the tax practitioner.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links


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, including calculating vehicle tax rates and the 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.

Valuation services and publisher of Glass's Guides for cars, commercial vehicles, caravans and motorcycles.

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.

Company car taxation – what you need to know
An overview of the taxation of company cars from MacIntyre Hudson, with a taxable benefits table. Published July 2017.

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

Articles and books in the Library collection

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