158.-Car fuel.

(1) Where in any year in the case of a person employed in [employment to which this Chapter applies¹¹⁰] fuel is provided by reason of his employment for a car [the benefit of which is chargeable to tax under section 157 as his income¹¹¹,] an amount equal to whatever is the cash equivalent of that benefit in that year shall be treated as emoluments of the employment and, accordingly, shall be chargeable to income tax under Schedule E.
[(2) ¹¹² Subject to the provisions of this section, the cash equivalent of that benefit shall be ascertained from-

(a) Table A below where the car has an internal combustion engine with one or more reciprocating pistons and is not a diesel car;
(b) Table AB below where the car has an internal combustion engine with one or more reciprocating pistons and is a diesel car;
(c) Table B below where the car does not have an internal combustion engine with one or more reciprocating pistons.

[TABLE A

Cylinder capacity of car in cubic centimetres	Cash equivalent
1,400 or less ... ... ... ... ... ... ... ... ... ... ... ...	£ 2,240
More than 1,400 but not more than 2,000	£ 2,850
More than 2,000... ... ... ... ... ... ... ... ... ... ...	£ 4,200

TABLE AB

Cylinder capacity of car in cubic centimetres	Cash equivalent
2,000 or less ... ... ... ... ... ... ... ... ... ... ... ...	£ 2,850
More than 2,000 ... ... ... ... ... ... ... ... ... ... ...	£ 4,200

TABLE B

Description of car	Cash equivalent
Any car ... ... ... ... ... ... ... ... ... ... ... ... ... ...	£ 4,200 ¹¹³]

(2A)
For the purposes of subsection (2) above a diesel car is a car which uses heavy oil as fuel; and "heavy oil" here means heavy oil as defined by section 1(4) of the Hydrocarbon Oil Duties Act 1979.
(2B)
For the purposes of Tables A and AB in subsection (2) above a car's cylinder capacity is the capacity of its engine calculated as for the purposes of [the Vehicle Excise and Registration Act 1994¹¹⁴]¹¹⁵.]
(3)
Without prejudice to the generality of subsection (1) above, fuel is provided for a car if-

(a) any liability in respect of the provision of fuel for the car is discharged;
(b) a non-cash voucher or a credit-token is used to obtain fuel for the car or money which is spent on such fuel;
(c) any sum is paid in respect of expenses incurred in providing fuel for the car.

In this subsection "non-cash voucher" and "credit-token" have the meanings given by section 141(7) and 142(4) respectively.
(4) The Treasury may by order taking effect from the beginning of any year beginning after it is made substitute a different Table for [any¹¹⁶ ] of the Tables in subsection (2) above ¹¹⁷.
(5) Where [paragraph 6¹¹⁸]of Schedule 6 applies to reduce the cash equivalent of the benefit of the car for which the fuel is provided, the same reduction shall be made to the cash equivalent of the benefit of the fuel ascertained under subsection (2) above.¹¹⁹
(6) If in the relevant year-

(a) the employee is required to make good to the person providing the fuel the whole of the expense incurred by him in or in connection with the provision of fuel for his private use and he does so; or
(b) the fuel is made available only for business travel;

the cash equivalent is nil¹²⁰.
[ (6A)-(6B) ¹²¹ ]
[(7)¹²²]
[(8)-(9) ¹²¹ ]

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110 1989 s.53(2)(b). Previously "director's or higher-paid employment".

111 1995 s.43(2), (4) for 1995-96 and subsequent years of assessment. Previously "which is made available as mentioned in section 157,".

112 See 2002 s.34(1),(2),(8) for changes for 2003-04 and subsequent years of assessment..

113 S.I. 2002 No.706 with effect on and after 6 April 2001. See Table I Vol. 1 for earlier years.

114 Vehicle Excise and Registration Act 1994 (c.22) s.66(1) and Sch.3 para.22 with effect on and after 1 September 1994. Previously "the Vehicles (Excise) Act 1971".

115 1992 (No.2) s.53(1), (2),(3), (4) for 1992-93 and subsequent years of assessment. See 1997 version for previous wording.

116 1992(No.2) s.53(1),(3),(4) for 1992-93 and subsequent years of assessment. Previously "either".

117 2002 s.34(1),(3),(8) for changes for 2003-04 and subsequent years of assessment.

118 1993 Sch.3 paras.1,6(2),7 for 1994-95 and subsequent years of assessment . Previously "paragraph 2 or 3 of Part II ".

(ax) Words "or 3" repealed by 1993 s.71(2),(3) and Sch.23 Pt.III(4) for 1993-94.

119 See 2002 s.34(1),(3),(8 )for changes for 2003-04 and subsequent years of assessment.

120 See-

1988 ss.197A, 197B-car parking and mileage profit.
1988 s.200AA-expenses of office holders.
1988 s.327-disabled person's vehicle maintenance grant.

121 See 2002 s.34(1),(5),(6),(7),(8) for changes for 2003-04 and subsequent years of assessment.

122 See 1997 s.62(3),(5) for changes for 1988-99 and subsequent years of assessment which were repealed by 1998 Sch.27 Pt.III(10).

In this section