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How do I calculate the benefit when the company car was only available for part of the year?
When a car or van is unavailable for any part of the year, the amount of benefit is reduced in proportion by the number of days it was unavailable. This information can be included in the HMRC calculator. The vehicle is regarded as unavailable on any day, if the day falls:
- before the first day on which the car is available to the employee;
- after the last day on which the car is available to the employee; or
- within a period of 30 or more consecutive days throughout which the car is not available.
Any fuel charge applicable is reduced in the same way.