Company Car Tax. Net liability is value of car x X% (based on emissions) x Taxation Level(22 or 40%) But, is..

The value of the car based upon a generic list held by the tax office which includes any upgrades etc OR is the price supplied by the lease company and the tax you pay therefore can be inflated by their higher than manufacturers cost price which includes their margin?

The list price PLUS any upgrades to the car.

The HMRC does not have a "generic list" of prices for every car either but this list price is based upon the manufacturers published price. For more details concerning how the list price is governed see link below:

You pay tax on the list price - if it doesnt have the upgrades, thats not included in the price.

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