(a) Throughout the whole of tax year 2023-24, Lucy is provided by her employer with a motor car with a list price of £27,400. The car does not use diesel fuel. Lucy contributed £4,000 towards the car's purchase price and she pays her employer £100 per month for her private use of the car. Calculate the taxable benefit arising in 2023-24 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 Also re-calculate the taxable benefits in cases (ii), (iii), (iv) and (v) as they would be if the car ran solely on diesel fuel and did not comply with the RDE2 standard.

(b) During 2023-24, Luke is provided by his employer with the use of a petrol-driven car first registered in 2020 with a list price at that time of £21,000. His employer bought the car for £16,700 in 2022. The car's emission rating is 116g/km.

Calculate the taxable benefit in 2023-24 if:

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

(ii) the car is made available to Luke only from 6 November 2023.