Private use of company cars

Other BIK issues

Chauffeur driven cars

There may be two BIK charges for chauffeur driven cars. A charge for:

  • the provision of the car
  • expenses incurred in providing a chauffeur.

Use of company cars in the motor industry

If your employee changes their car monthly, special cash equivalents apply. These rules for motor industry employees apply if you are a:

  • motor retailer who sells used cars only
  • franchised motor retailer who sells both new and used cars
  • short term car hire provider
  • motor and car leasing supplier.

If your employee only uses one car for a period of one month or greater, these special cash equivalents are not available.

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