Definicja car benefit
Gross taxable benefit for a company car.
It is related to the car price, CO2-band percentage, car availability; employee's regular payment for the company car and the car's fuel scale charges. The formula to calculate car benefit is: X = A * B * [(N-C)/N] - D, whereX = Car benefit A = Car price (Sum of list price, accessories and further accessories) B = CO2-band percentage of the car C = Unavailability days D = Regular payment of employee N = Number of days in the tax year (April 6 to next April 5)
Słownik i definicje SAPa na C.