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14 May 2025 Abbott UK Company Car Handbook13 GUIDANCE ON FITTING ACCESSORIESThe company, being an equal opportunities employer, will make special provision for the fitting out of vehicles in the event that a person with a disability is required to drive on company business.Drivers are not permitted to fit any additional accessories to cars after delivery with the exception of:%u2022 Tow-bars; if a driver requires the fitting of a tow-bar, they must contact Arval requesting a letter of authorisation. The fitted tow-bar must comply with the EC directive 94/20 EC. Also, it is the driver%u2019s responsibility to ensure the manufacturer declares the vehicle suitable for towing.%u2022 Furthermore, when the vehicle is returned at contract end, the tow-bar must be left on.%u2022 Tow-bars must only be used for occasional, recreational use i.e. holidays/weekend hobbies.%u2022 Tow-bars and other fitting related costs are payable by the driver.14 TAX TREATMENT OF COMPANY CARSAny vehicle provided by Abbott that is made available for private use will give rise to a benefit in kind tax. The benefit calculation is based upon the list price of the vehicle (plus accessories), fuel type and CO2 rating. The current year%u2019s rates can be found on the www.Gov.uk website (search Company car tax rules).However, with effect from April 2017 changes to the rules on Salary Sacrifice and Optional Remuneration Arrangements altered the tax landscape on company car provision for vehicles where the CO2 rating is >75g/km. These changes potentially impact any employee that has the option to receive a cash allowance in lieu of a company car but decide to have the company vehicle instead. Where a benefit is chosen instead of some form of cash pay, the taxable value of the benefit is the greater of the amount of cash pay given up and the taxable value under the normal benefit in kind rules. Essentially, an employee could be taxed on the cash allowance they have foregone if this is of a greater value than the car benefit they have chosen. We would recommend you contact the Assistant Payroll Manager if you are unsure of the impacts to you.Company vehicle benefit will be reported through payroll and taxed at source. As a result, this benefit will not be reported on form P11d.