EIM23000 - The benefits code: car and car fuel benefit: contents
This page first provides links to the three main contents pages on these subjects, which list all pages in their respective areas.
It then provides links to the start of the guidance about some important subjects, but not to an index on that topic. Use the main contents pages to access the index about the topics.
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EIM23010Car benefit: the charge to tax
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EIM24000Car benefit: calculating the cash equivalent
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EIM25500Car fuel benefit
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EIM23015Car benefit: introduction
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EIM23100Conditions for car benefit to apply: meaning of ‘car’
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EIM23200Conditions: made available without any transfer of the property in it
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EIM23250Conditions: available by reason of the employment
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EIM23300Car benefit: meaning of available
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EIM23400Exceptions: private use prohibited and there is none
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EIM23450Exceptions: pooled cars and vans
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EIM23550Exceptions: cars and vans for family members
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EIM23600Exceptions: emergency vehicles
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EIM23650Special cases: disabled employees
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EIM23700Special cases: miscellaneous points
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EIM23750Special cases: employees in the motor industry (years to 2008/09)
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EIM23786Fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries
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EIM23800Special cases: employees in the motor industry (years from 2009/10)
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EIM23900Special cases: issues relating to electric cars
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EIM23910Issues relating to Apollo Fuels judgment
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EIM23950Car benefit calculation Step 5, appropriate percentage, 2002 to 2003 onwards: car without a CO2 emissions figure
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EIM24000Car benefit: calculating the cash equivalent
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EIM25500Car fuel benefit