When an employer makes a company vehicle available to its staff, use of the vehicle for personal purposes is taxable. This is known as benefit in kind. Commuting travel is not considered to be business use.
This benefit in kind is calculated on the basis of the catalogue value and the CO2 emissions of the vehicle. This information is stated on the Dockx Rental invoice. In this way, it is easy for your HR department to calculate the benefit in kind.