Benefit In Kind Chargeable on Maintenance Packs?
Drivers taking vehicles, such as BMW, as company cars often opt to take the maintenance pack provided with the vehicle.
This usually results in lower maintenance costs for the company leasing the vehicle.
Typically the maint pack will be added to the purchase price of the car resulting in a higher list price as its treat as an optional extra.
This has the effect of increasing the drivers benefit in kind tax.
The legislation states the qualifying accessory should be attached to the vehicle, obviously this is not and there is no benefit to the driver so I would expect there to be no benefit.
I believe there is a concession to remove the cost of the maint pack from the taxable list price but unfortunately cant find it anywhere, can anyone else help?
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