EIM25500 - The benefits code: car fuel benefit: main contents page
The guidance on car and car fuel benefits has been restructured. There is a conversion chart between the old and new page numbers at EIM23005.
This index covers car fuel benefit. There are related indexes at:
Car benefit: the charge to tax |
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Car benefit: calculating the cash equivalent |
CAR FUEL BENEFIT
Car fuel benefit: when the charge applies
Car fuel benefit: introduction |
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Car fuel benefit: meaning of provided |
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Car fuel benefit: replaces other tax liabilities |
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Car fuel benefit: charge not related to cost of providing fuel |
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Car fuel benefit: does not apply to employee's own car |
Car fuel benefit: the amount of the charge
Car fuel benefit: calculating the cash equivalent |
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Car fuel benefit: when cash equivalent is nil |
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Car fuel benefit: cash equivalent for a full year |
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Car fuel benefit: reduction if car unavailable |
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Car fuel benefit: reduction if fuel withdrawn and not reinstated |
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Car fuel benefit: shared car |
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Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount) |
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Car and fuel benefits: practical help in calculating cash equivalent |
Car fuel benefit: examples
Car fuel benefit: example 1: full year |
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Car fuel benefit: example 2: reduction if car unavailable |
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Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated |
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Car fuel benefit: example 4: car partly unavailable and fuel withdrawn |
Car fuel benefit: making good
Car fuel benefit: no fuel for private use: making good car fuel provided for private use |
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Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good |
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Car fuel benefit: belated making good |
Car fuel benefit: miscellaneous points
Car fuel benefit: mileage allowances paid by the employer for a provided car |
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Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries |
