Benefits in kind statistics: July 2021
These statistics provide information about the company cars provided as benefits in kind to employees by employers.
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Details
What does this publication tell me?
This publication contains a series of tables about the company cars provided as benefits in kind to employees by employers. These tables show the number of recipients of such benefits, the taxable value of the benefits and the Income Tax and National Insurance contributions (NIC) liabilities on them. Breakdowns are provided by income level of the recipient and by the Carbon Dioxide (CO2) emission level and fuel type of the vehicle.
Company car statistics are provided for tax year 2018 to 2019 alongside earlier years. Provisional information for 2019 to 2020 has also been included in this publication.
Figures are based on two sources of data on company cars:
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P11D forms returned by employers after the end of the tax year
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company cars reported by employers in Real-Time Information submissions (from tax year 2017 to 2018 onwards)
Additionally, this publication also includes statistics on the total taxable value of Class 1A taxable benefits in kind between tax year 2015 to 2016 and tax year 2019 to 2020. These statistics are based on data on NIC Class 1A receipts cleared to date, as taken from HMRC’s Enterprise Guide Tax Management Platform (ETMP).
Company cars with zero tax liability (for example when an employee’s contribution reduces the taxable benefit to zero), are not included in these tables. Nor do the tables include cars belonging to companies which are not made available for employees’ private use. Individuals interested in the number of cars registered to companies (and not necessarily liable to tax) may wish to use the Department for Transport’s Vehicle Licensing Statistics.
These statistics are produced annually.
The background documentation provides further details of the tax and National Insurance treatment of company cars, describes the data sources and modelling and projection methods and describes the completeness and accuracy of the data used.
Statistical contacts
Enquiries about statistics on taxable benefits in kind and expenses should be directed to the statisticians responsible for these statistics by contacting personaltax.statistics@hmrc.gov.uk.
Any media enquiries should be directed to the HM Revenue and Customs (HMRC) Press Office.