Under the current car benefits system the basic car benefit charge can be adjusted, for example for high business mileage and private use payments. Will this still be the case?
The existing adjustments for business mileage and for older cars will no longer apply. But the existing rules on reductions for periods of unavailability and payments for private use remain unchanged. The basic car benefit charge will continue to be adjusted where these reductions apply. See leaflet IR172 for more details.
