EIM23766 - Car fuel benefit: the Section 150(1) ITEPA 2003 amount
Section 150(1) ITEPA 2003
The fixed amount by which the appropriate percentage is multiplied to calculate car fuel benefit is as follows:
Year |
Amount |
| 2003/04 to 2007/08 | £14,400 |
| 2008/09 onwards | £16,900 |
Years prior to 2003/04
The fuel benefit charge had a different basis in these years. See the contents page at SE23750CO for details.
