Throughout tax year 2020-21, a close company provides one of its shareholders (not a director or employee) with a motor car for private use. The company's accounts for the year to 31 March 2021 show an expense of £4,600 in relation to the running costs of this car. If the shareholder had been a director or employee, the taxable benefit for 2020-21 would have been £8,325. Explain the tax treatment of this item.