EIM23000 - The benefits code: car and car fuel benefit: main contents page
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.
Conversion chart
Conversion chart from previous guidance on car and car fuel benefits to the equivalent page in this guidance |
Detailed contents pages
Car benefit: the charge to tax |
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Car benefit: calculating the cash equivalent |
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Car fuel benefit |
Important topics (link to start of guidance on each topic)
Car benefit: introduction |
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Conditions for car benefit to apply: meaning of ‘car’ |
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Conditions: made available without any transfer of the property in it |
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Conditions: available by reason of the employment |
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Conditions: available for private use |
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Exceptions: private use prohibited and there is none |
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Exceptions: pooled cars and vans |
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Exceptions: cars and vans for family members |
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Exceptions: emergency vehicles |
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Special cases: disabled employees |
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Special cases: miscellaneous points |
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Special cases: employees in the motor industry (years to 2008/09) |
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Special cases: employees in the motor industry (years from 2009/10) |
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Car benefit: calculating the cash equivalent |
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Car Fuel Benefit |
