12.1 Chapter 11 deals with the circumstances in which a car benefit charge is incurred from 6 April 2003. This chapter deals with the calculation of the car benefit charge from the same date. Section 120A From 6 April 2017 where a car benefit is provided as part of optional remuneration arrangements the amount of the benefit treated as earnings from the employment is the greater of the: value of the benefit worked out under the normal rules (ignoring any capital contribution or private use payment) amount of any salary or cash pay foregone Method of calculation Section 121(1) Car benefit is calculated in a series of numbered steps (more details start at the paragraphs given).