Rose is employed, and was provided with a hybrid electric company car on 1 July 2022. The car has a list price of £50,000, CO2 emissions of 39 grams per kilometre and an electric range of 52 miles. The employer also paid for road tax and insurance for the car, amounting to £800.
What is the amount of Rose’s taxable benefits for the tax year 2022-23?
£3,600 £3,800 £4,000 £3,000
Why the answer is 3000 but not 3800, shouldn’t 800 be included as benefit? Thanks a lot for helping ??