SE23770 - Car fuel benefit: meaning of "cylinder capacity"

Section 158(2B) ICTA 1988

This information is only needed for years to 2002/03 inclusive.

For the purposes of the tables of scale charges the cylinder or cubic capacity of a car's engine is as calculated for the Vehicles Excise Act 1971 or the corresponding Northern Ireland equivalent.

You can normally accept the figure you are given. Only in an exceptional case will it be necessary to check the cubic capacity of a car's engine by inspecting the car's registration document. If you need to check a car's registration document always do so at an interview.

2003/04 onwards

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