Module 122 min2502 wordsFree — no account
The company car: list price, commute and logbook
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 247 words · 3 min
Worked example
Flat rate or logbook for the same car
The sales manager from the introduction has documented annual costs of 9,000 € for his car. His logbook shows 30,000 kilometres, of which 3,000 private and 4,500 commuting, together a quarter of the distance. Under sentence 4 the value is therefore 2,250 € instead of the 10,080 € of the flat rate.
Practical case
An electric car above the price limit
In March 2026 an employer acquires a fully electric car whose gross list price including extras is 112,000 euros. It provides the car to a department head for private use and commuting as well. She lives 18 kilometres from her first place of work and keeps no logbook. What monthly benefit in kind must the employer record?
Hint: First check whether the quarter under number 3 applies and, if not, which other number remains for a vehicle with zero carbon emissions acquired in 2026.
Show the solution
Number 3 is ruled out because the gross list price exceeds 100,000 euros. Number 5 does apply: it covers acquisitions from 2025 to 2030 where number 3 does not apply, and an electric car emits at most 50 grams of carbon dioxide, namely none. Half the list price is taken, so 56,000 euros. Private use is 1 percent of that, 560 euros. The commute is 0.03 percent of 56,000 euros, so 16.80 euros per kilometre, times 18 kilometres 302.40 euros. Anyone using the full list price would arrive at double, namely 1,724.80 euros.
Answer: 862.40 euros a month
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