SE23046 - Car benefits: meaning of car; submissions to Head Office

Make a report to Employment Income Technical.

  • before you accept a claim that any outwardly conventional car should not be regarded as a car for the purpose of the car and car fuel scale charges
  • in any other case of doubt or difficulty before listing an appeal for hearing by the Commissioners.

The initial report can be by way of a phone call to the Employment Income Technical Helpline (but do not give the Helpline number to members of the public).

Before contacting Employment Income Technical, please ensure that you have full details of

  • the vehicle
  • the model
  • if it is a double cab pick-up, its gross vehicle weight/design weight and its unoccupied kerb weight
  • details of any changes to the standard specification.