Benefits in kind : Particular benefits

1. Cash allowance or company car

2. Vouchers, credit cards and credit tokens

2.1. Cash vouchers

2.2. Non-cash vouchers

2.3. Credit tokens

3. Assets transferred to employees

3.1. Asset transferred before it has been used or depreciated

3.2. Asset transferred after it has been used or depreciated

3.3. Asset transferred after being made previously available

4. Assets used by employees

5. Employment-related loans

5.1. Small loans

5.2. Qualifying loans

5.3. Calculating the benefit

5.4. Loan waiver

6. Living accommodation

6.1. Calculating the benefit

6.2. Additional yearly benefit

6.3. Associated costs

6.4. Exceptions

7. Company vans

8. Fuel benefit for company cars

9. Company cars

9.1. Charge to tax

9.2. By reason of their employment

9.3. Available for private use

9.4. Pool cars

9.5. Calculating the car benefit

9.6. Price

9.7. Accessories

9.8. Capital contribution

9.9. Appropriate percentage

9.10. Time car is available

9.11. Contributions for private use