Eddy works for WBS limited as a Chief Financial officer. Eddy has an annual salary of 110,000 (gross) for the tax year 2022-23. Besides, WBS Ltd contributes to its approved pension scheme of 6% per annum, whereas Eddy makes 5% contribution per annum. His PAYE per month is 3,000, which his employer deducts.

Additional Benefits: Note all benefits arise on 6 April 2022, unless otherwise stated.

WBS ltd provides Eddy with a diesel car with an emission rate of 103g/km and its list price is 21,000. Additional car accessories cost 800. WBS ltd paid 20,500 for the car. WBS Ltd has agreed to meet the full of Eddys fuel. The car was registered before 6 April 2020.

Eddy has been provided with a laptop, which he uses for both business and private use. The laptop cost 1,000 when it was provided on 1 June 2022.

Eddy was provided with a mobile phone, which he uses for business purposes. The rental is 25 per month and it cost 250.

Eddy attended a business conference in France. WBS ltd paid for Eddys wife who accompanied him to the conference. The cost of travel and expense for Eddys wife was 850. Eddy has additional income in 2022/23 as follows:

UK Dividends	18,000
Bank Interest credited	640
Interest on ISA account	1,500
Premium Bond winnings (received May 2022)	1,000

Requirement: Calculate the income tax payable by Eddy for the tax year 2022/23