EIM25500 - The benefits code: car fuel benefit: contents page

The guidance on car and car fuel benefits has been restructured. There is a conversion chart between the old and new page numbers at EIM23005.

This index covers car fuel benefit. There are related indexes at:

Car fuel benefit: when the charge applies

1. EIM25510

   Introduction
2. EIM25515

   Meaning of provided
3. EIM25520

   Replaces other tax liabilities
4. EIM25525

   Charge not related to cost of providing fuel
5. EIM25530

   Car fuel benefit: does not apply to employee's own car

Car fuel benefit: the amount of the charge

1. EIM25550

   Car fuel benefit: calculating the cash equivalent
2. EIM25555

   Car fuel benefit: when cash equivalent is nil
3. EIM25560

   Car fuel benefit: cash equivalent for a full year
4. EIM25565

   Car fuel benefit: reduction if car unavailable
5. EIM25570

   Car fuel benefit: reduction if fuel withdrawn and not reinstated
6. EIM25575

   Car fuel benefit: shared car
7. EIM25580

   Car fuel benefit: the multiplier (section 150(1) ITEPA 2003 amount)
8. EIM25585

   Car and fuel benefits: practical help in calculating cash equivalent

Car fuel benefit: examples

1. EIM25600

   Car fuel benefit: example 1: full year
2. EIM25605

   Example 2: reduction if car unavailable
3. EIM25610

   Example 3: reduction if fuel withdrawn and not reinstated
4. EIM25615

   Example 4: car partly unavailable and fuel withdrawn

Car fuel benefit: making good

1. EIM25650

   No fuel for private use: making good car fuel provided for private use
2. EIM25655

   Use of advisory fuel rates in deciding the amount to be made good
3. EIM25660

   Car fuel benefit: belated making good

Car fuel benefit: miscellaneous points

1. EIM25690

   Mileage allowances paid by the employer for a provided car
2. EIM25695

   Fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries