Throughout 2020-21, Niall is provided by his employer with a diesel-engined motor car which had a list

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Throughout 2020-21, Niall is provided by his employer with a diesel-engined motor car which had a list price when new of £24,200. The car was registered in January 2020 and has an emission rating of 129g/km. Niall's employer pays all of the car's running expenses including fuel for private use. Compute the taxable benefit in 2020-21.

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