EIM23773 - Car fuel benefit: example 4: car partly unavailable and fuel withdrawn

These examples illustrate all the principles summarised at EIM23760. 2004/05 is used, which is not a leap year.

Example: more than one car is available in the year from the same employment

The vehicles are specific to this example. The details are:

Car 1

Car 2

Fuel benefit (full year, calculated as for EIM23760)£3,000£3,600
Car available from6 April 20041 October 2004
Car available to30 September 20045 April 2005
Car unavailable (days)187178
Fuel available from1 May 20041 October 2004
Fuel available until30 September 200431 January 2005
Days when car available without fuel being available25 (6 to 30 April)64 (1 February to 5 April)

Using the formula at EIM23763, the reduced benefit is:

Car 1

£3,000

x

(365 - (187 + 0))

=

£1,463

365

Car 2

£3,600

x

(365 - (178 + 64))=£1,213
365

Total for the year £1,463 + £1,213 = £2,676

Note: the days when fuel was not provided for Car 1 (6 April to 30 April) are not excluded because the statutory conditions are not fulfilled later in the year (see EIM23764).

The above figures would again apply had Car 1 remained available alongside Car 2, with all other dates unchanged.  The fuel benefit for each car is calculated independently. 

Years prior to 2003/04

The fuel benefit charge had a different basis in these years. See the contents page at SE23750CO for details.