From 1 April 2014 if you agreed to a lower salary in exchange for private use of a company motor vehicle, the amount of your salary reduction is treated as part of your income for WfFTC and student loans.
If the use of the vehicle just comes with the job then do not include the value. For example, you can use the work vehicle for private and work-related use without it affecting your salary or wage.
When Erin started work, her employer offered her a:
Erin decided to use the employer-provided car instead of the $8,000 in additional salary.
Erin must include the $8,000 as income for WfFTC and student loans.