(a) Throughout the whole of tax year 2020-21, Lucy is provided by her employer with a car with a list price of £27,400. The car was first registered in March 2020 and is not dieseldriven.

Lucy contributed £4,000 towards the car's purchase price and she pays her employer £100 per month for private use of the car. Calculate the taxable benefit arising in 2020-21 if the car has an emission rating of:

(i) 43g/km (electric range 35 miles)

(ii) 52g/km (iii) 91g/km (iv) 148g/km (v) 174g/km Re-calculate the benefit if the car uses diesel and does not meet standard RDE2.

(b) During 2020-21, Luke is provided by his employer with the use of a petrol-driven car first registered in 2017 with a list price at that time of £21,000. His employer bought the car for £16,700 in 2019. The car's emission rating is 116g/km. Calculate the taxable benefit in 2020-21 if:

(i) the car is available to Luke throughout the entire year

(ii) the car is made available to Luke only from 6 November 2020.