EIM23046 - Car benefit: meaning of car; submissions to PAYE Technical

Section 115(1) ITEPA 2003

Make a report to PAYE Technical:


  • before you accept a claim that any outwardly conventional car should not be regarded as a car for the purpose of the car and car fuel scale charges
  • in any other case of doubt or difficulty, but in particular when you anticipate that a taxpayer may appeal to the First-tier Tribunal.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Before contacting PAYE Technical, please ensure that you have full details of:


  • the vehicle
  • the model
  • if it is a double cab pick-up, its gross vehicle weight/design weight and its unoccupied kerb weight
  • details of any changes to the standard specification.