SE23752 - Car fuel benefit: how the car fuel scale charge (1987/88 to 2002/03) works: using the tables

Section 158(2) (2A) and (2B) ICTA 1988

Tables of car fuel scale charges can be accessed from the following links:

For details of the car fuel "scale charges" for 1987-88 to 1993-94, see the note at the end of SE23750.

The tables at SE23753 onwards are set out as follows for each tax year:

• Table A provides "scale charges" based on the cylinder capacity of the car's engine. These charges apply for cars with petrol engines (and also non- diesel fuels such as road fuel gases).
• Table AB provides "scale charges" based on the cylinder capacity of the car's engine for cars with diesel engines. A "diesel car" is a car which uses "heavy oil" as defined by Section 1(4) of the Hydrocarbon Oil Duties Act 1979.
• Table B provides a "scale charge" for the few cars which do not have a cylinder capacity in the ordinary sense of those words. Examples are cars with a rotary engine.

The car fuel "scale charges" differ in some ways from the car benefit charges. In particular

• the car fuel "scale charge" is not reduced on account of the employee's or director's business travel in the car
• no reduction is made for cars over four years old at the end of the relevant tax year.

But time apportionment of the fuel "scale charge" is made for periods when the car is unavailable ( SE23775).

See SE23785(1994/95 to 1998/99) and SE23786(99/2000 onwards) for working sheets which can be used to calculate the car and car fuel benefit charges.

2003/04 onwards

The car fuel benefit has a different basis for these years. See the contents page at EIM23700.