# EIM25615 - Car fuel benefit: example 4: car partly unavailable and fuel withdrawn

These examples illustrate all the principles summarised at EIM25550. 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 2

Fuel benefit (full year, calculated as for EIM25550)

£3,000

£3,600

Car available from

6 April 2004

1 October 2004

Car available to

30 September 2004

5 April 2005

Car unavailable (days)

187

178

Fuel available from

1 May 2004

1 October 2004

Fuel available until

30 September 2004

31 January 2005

Days when car available without fuel being available

25 (6 to 30 April)

64 (1 February to 5 April)

Using the formula at EIM25565, 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 EIM25570).

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.