Car fuel benefit applies where:

• the employee is charged to car benefit because a car is made available to them and
• any fuel is provided for the car.

It does not apply unless car benefit is chargeable, so cannot apply if the car for which the fuel is provided belongs to the employee. Fuel provided in these cases is dealt with under the normal benefits tax rules (for guidance look at EIM21000 onwards). For the rules on Class 1A NICs look at NIM16170.

Follow this link for guidance on the amount of the car fuel benefit charge.

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