SE23761 - Car fuel benefit: rates of fuel scale charge 2002/03
Section 158(2) ICTA 1988, SI 2002 No. 706
RATES OF CAR FUEL "SCALE CHARGES" IN FORCE FROM 6 APRIL 2002
TABLE A: 2002/03: CARS HAVING A CYLINDER CAPACITY - PETROL ENGINES
| CYLINDER CAPACITY OF CAR IN CUBIC CENTIMETRES | SCALE CHARGE |
| Up to 1,400 | £2,240 |
| 1,401-2,000 | £2,850 |
| More than 2,000 | £4,200 |
TABLE AB: 2002/03: CARS HAVING A CYLINDER CAPACITY - DIESEL ENGINES
| CYLINDER CAPACITY OF CAR IN CUBIC CENTIMETRES | SCALE CHARGE |
| Up to 2,000 | £2,850 |
| More than 2,000 | £4,200 |
TABLE B: 2002/03: CARS NOT HAVING A CYLINDER CAPACITY
| SCALE CHARGE | |
| All cars | £4,200 |
Note that Table A applies to all cars with an internal combustion engine with one or more reciprocating pistons except diesel cars, which are covered by Table AB.
New system from 2003/04 onwards
The fuel scale charge is replaced for years from 2003/04 onwards by a fuel benefit charge related to the car's carbon dioxide (CO2) emissions. There is a summary of the new system at SE23765, but for full details please refer to the contents page at EIM23700 in the Employment Income Manual (EIM). This new legislation takes effect from 6 April 2003.
