EIM23000 - The benefits code: car and car fuel benefit: contents

This page first provides links to the three main contents pages on these subjects, which list all pages in their respective areas.

It then provides links to the start of the guidance about some important subjects, but not to an index on that topic. Use the main contents pages to access the index about the topics.

1. EIM23010

   Car benefit: the charge to tax
2. EIM24000

   Car benefit: calculating the cash equivalent
3. EIM25500

   Car fuel benefit
4. EIM23015

   Car benefit: introduction
5. EIM23100

   Conditions for car benefit to apply: meaning of ‘car’
6. EIM23200

   Conditions: made available without any transfer of the property in it
7. EIM23250

   Conditions: available by reason of the employment
8. EIM23300

   Car benefit: meaning of available
9. EIM23400

   Exceptions: private use prohibited and there is none
10. EIM23450

    Exceptions: pooled cars and vans
11. EIM23550

    Exceptions: cars and vans for family members
12. EIM23600

    Exceptions: emergency vehicles
13. EIM23650

    Special cases: disabled employees
14. EIM23700

    Special cases: miscellaneous points
15. EIM23750

    Special cases: employees in the motor industry (years to 2008/09)
16. EIM23786

    Fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries
17. EIM23800

    Special cases: employees in the motor industry (years from 2009/10)
18. EIM23900

    Special cases: issues relating to electric cars
19. EIM23910

    Issues relating to Apollo Fuels judgment
20. EIM23950

    Car benefit calculation Step 5, appropriate percentage, 2002 to 2003 onwards: car without a CO2 emissions figure
21. EIM24000

    Car benefit: calculating the cash equivalent
22. EIM25500

    Car fuel benefit