Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

121Benefit of use of car Summary This section charges to income tax the benefit to directors and employees derived from the private use of motorcars provided by their employers. The charge to t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.