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Private use of company cars

  1. Overview
  2. Categories of car use
  3. Calculating the cash equivalent of company cars
  4. Employees with low business kilometres
  5. Company car for part of the year
  6. Car allowances
  7. End of year changes

Overview

You may supply your employee with a company car for private use as a benefit in kind. If you do they must pay Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on this benefit.

The benefit is calculated using the cash equivalent of the company car.

This section also describes different categories of car use, including car-pools, chauffeur driven cars and use of an employee's car for business purposes.

Next: Categories of car use

Published: 25 May 2017 Print this page

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