If the taxpayer provides compensation for company car, is as 61 Chapter. 11 § first paragraph of the Income Tax Act (1999:1229), THE, benefit value is estimated at the value of the benefit under 61 Chapter. 5-10 § § IL minus what he has paid.
IN:The General Council:
Taxable benefit should be reduced on payment of fixed charge, vehicle, congestion, Insurance, inspection, repair or extra equipment made during the year by the employee to the employer, t.ex. monthly or in a lump sum. Have payments been made to someone else should slip, or certified copy, provided to the employer as a basis for reduction.
The benefit should not be reduced to
- Less expenditure for maintenance, t.ex. for car wash
- Unforeseen expenses, t.ex. deductible for insurance or other costs due to road traffic accident or other injury
- Expenses for garage, Parking and similar.
Benefit value can not be negative, so the reduction in the value of a tax year, the maximum equivalent calculated value. Amount not deducted can not be utilized in recent years.