Company car tax

Roses2023

Hi all, 
My partner unfortunately had a seizure in January which means he has been stopped from driving. March is his first pay that he will not have to pay the benefit in kind/tax on the car as the company have taken it back. That being said- he hasn’t been able to drive it since January - can he get any pay backdated or how would you go about this? Any advice would be appreciated. Thank you. 

BoGoF

The car benefit legislation is pretty specific on this in that as long as the car is available for private use a car benefit charge arises. The employee does not have to be the driver for the charge to arise so in theory even if someone was banned from driving could still have a car benefit charge if the employer made the car available for private use.

Until the employer takes the car back then in theory it is available.

Bigphil1474

As above, it's down to when the company took it back. You don't get taxed for using it for work, you get taxed for the rest of the time you can use it. Best bet is speak to the employer.

Exodi

As above, it's my understanding that it is based on when the car was made available, not when the employee did or didn't (or could or couldn't in your case) use it.

I would mention though (since I recently changed company car and incurred a delay because of it) that you can do a lot of self-service on your personal tax account, including updating company benefits.

I'm not suggesting for one second to try and backdate it on the tax account, but I would suggest you update the benefit to say the car was handed back on X date (being the date the car was no longer made available/collected). From speaking to our accountant, doing it yourself is much quicker than payroll doing it.

Stateofart

When did you hand it back?