SE23750CO - Car fuel benefit, Class 1A NIC on car and car fuel benefit, and pooled cars
F. Car fuel benefit
Note: The car fuel benefit had a different basis after 2002/03. See the contents page at EIM23700.
| SE23750 | Car fuel benefit: general |
| SE23751 | Car fuel benefit: when the car fuel benefit charge applies |
| SE23752 | Car fuel benefit: how the car fuel scale charge (1987/88 to 2002/03) works; using the tables |
| SE23753 | Car fuel benefit: rates of car fuel scale charge 1994/95 |
| SE23754 | Car fuel benefit: rates of fuel scale charge 1995/96 |
| SE23755 | Car fuel benefit: rates of fuel scale charge 1996/97 |
| SE23756 | Car fuel benefit: rates of fuel scale charge 1997/98 |
| SE23757 | Car fuel benefit: rates of fuel scale charge 1998/99 |
| SE23758 | Car fuel benefit: rates of fuel scale charge 99/2000 |
| SE23759 | Car fuel benefit: rates of fuel scale charge 2000/01 |
| SE23760 | Car fuel benefit: rates of fuel scale charge 2001/02 |
| SE23761 | Car fuel benefit: rates of fuel scale charge 2002/03 |
| SE23765 | Car fuel benefit: 2003/04 onwards: summary |
| SE23770 | Car fuel benefit: meaning of "cylinder capacity" |
| SE23771 | Car fuel benefit: inclusive scope |
| SE23772 | Car fuel benefit: "all or nothing" tax charge |
| SE23773 | Car fuel benefit: no fuel for private use; "making good" car fuel provided for private use |
| SE23773a | Car fuel benefit: use of Advisory Fuel Rates in deciding the amount to be "made good" |
| SE23774 | Car fuel benefit: belated making good |
| SE23775 | Car fuel benefit: partial reduction: car unavailable for private use |
| SE23776 | Car fuel benefit: does not apply to employee's own car |
| SE23777 | Car fuel benefit: mileage allowances paid by the employer relating to a provided car |
| SE23778 | Car fuel benefit: fares allowances paid under Working Rule agreements in the building, civil engineering and electrical contracting industries |
| SE23781 | Car fuel benefit: reduction when car is unavailable: example |
| SE23785 | Car and fuel benefits: working sheet for calculating cash equivalent 1994/95 to 1998/99 |
| SE23786 | Car and fuel benefits: working sheet for calculating cash equivalent 99/2000 to 2001/02 |
| SE23787 | Car and fuel benefits: working sheet for calculating cash equivalent 2002/03 onwards |
G. Class 1A National Insurance Contributions on cars and fuel made available to employees
| SE23790 | Car and fuel benefits: Class 1A National Insurance Contributions payable by employers |
H. Pooled cars and vans - special rules that can remove the car and van benefit charges
| SE23800 | Pooled cars and vans: general |
| SE23801 | Pooled cars and vans: meaning of private use "merely incidental" to its business use |
| SE23802 | Pooled cars and vans: "de minimis" private use |
| SE23803 | Pooled cars and vans: meaning of "not normally kept overnight" |
| SE23804 | Pooled cars and vans: claims for "pooled car or van" status; 1995/96 and earlier years |
| SE23805 | Pooled cars and vans: claims for "pooled car or van" status; 1995/96 and earlier years; claims to be determined by an Inspector |
| SE23806 | Pooled cars and vans: procedures 1996/97 onwards |
| SE23810 | Pooled cars and vans: periodic check of "pooled car or van" status |
| SE23811 | Pooled cars and vans: use of "pooled cars" by chauffeurs |
| SE23813 | Pooled cars and vans: inadequate parking facilities |
| SE23815 | Pooled cars and vans: employee carrying secret documents |
