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How do I calculate benefits when a company car is provided for a family member?
An employee is liable to tax on the provision of a company car even when the car is made available for a family member, so you will be subject to the same car benefit regulations that would apply if the car was provided for you. If your employer provided a car for both you and a member of your family, you would be chargeable on the combined car benefit of both cars.
An exception to this is when you and the family member work for the same employer. Even though the cars may be provided as a result of your employment, you will each be chargeable for tax on your own car.