The Company Car Taxation paper by Copenhagen Economics reviews the extent to which the current taxation of company cars artificially promotes the use of cars. The key question it explores is whether the employees, by way of the free use of such cars, receive benefits that are under-taxed relative to alternative salary remuneration. This study presents new, EU wide estimates of the level of subsidies to company cars and provides some preliminary examples of the possible effects of suchsubsidies on economic welfare and environment. lt also discuses the policy implications.
Samantha O’Sullivan, policy and advisory lead at the CIPP, tells employers how they can help employees prepare for the changes that mandatory payrolling of benefits will bring from 6 April 2027.
Chris Bruce, CEO and co-founder Origin, reveals the proven strategies used by hundreds of organisations to deliver better employee benefits while controlling costs.
New measures regarding Employee Car Ownership Schemes seek to bring the arrangements into the taxable benefit in kind net. Caroline Harwood, Partner, National Head of Employment Tax at BDO LLP, outlines what employers need to know.
