Business Partners entitle to equal BIK?

Hi everyone

Advice / Opinion needed please on the following scenario:
2 Business Partners, both Directors with 50% share, and both draw the same monthly salary.

They purchased a 'company vehicle' several months ago, of which Director A has since had full-time (personal) use of, with insurance, tax, fuel etc put through as business expenses.
Director B does not have a Full Drivers License, so cannot use / benefit from the vehicle. Director B is not in receipt of any equivalent Benefit In Kind, that would be of similar value to the vehicle & its' usage.

Question 1- Should annual tax liabilities reflect this - should ONLY Director A be chargeable to PAYE & PRSI on the vehicle, as opposed to the vehicle & running costs being attributed wholly to the company, as an expense?

Question 2 - would it be right for Director B to expect some other benefit of similar value, in keeping with the 50/50 share / fairness rule of a partnership?

thank you

In relation to your first question it is only Director A who will be liable to PAYE/PRSI based on the company's value. This is deducted from his/her salary when the notional value of the car is included in the payroll calculation.

A car is a great benefit and a payment of equal value should be made to the other director. If you have a shareholders or directors' agreement what does it say?