Written Question·Treasury·UIN 16635

Motor Vehicles: Car Allowances

Tabled: 7 July 2026
Answered: 13 July 2026
Named Day

Question

Shivani Raja

ConservativeLeicester East

To ask the Chancellor of the Exchequer, whether HM Treasury has considered calculating benefit-in-kind tax on used company vehicles by reference to their market value rather than their original P11D list price.

Answer

Dan Tomlinson
The Government considers P11D list prices the fairest and most practical way to calculate benefit-in-kind liabilities for company cars and has no plans to move away from this approach. However, the Government will keep the second-hand EV market under revi...

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