My client has an employee on their payroll who has been provided with a company car which has been adapted for his disability. Are there any changes to the way a benefit in kind charge is calculated for this employee?

A car benefit charge is incurred when a car is made available to an employee by reason of employment and is available for private use.

When a company car is provided to a disabled employee, a car benefit charge would normally arise under s120 ITEPA 2003 due to the conditions in s114 ITEPA 2003 being met.

However, an exemption is available in specific circumstances under s247 ITEPA 2003.