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HMRC internal manual

Employment Income Manual

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

The car fuel benefit only applies to cars that attract a car benefit tax charge under Sections 114 and 120 ITEPA 2003 (see EIM25510). This means that it does not apply to fuel provided for use in the employee’s own car.

The Approved Mileage Allowance Payments (AMAPs) regime took effect from 6 April 2002 and replaced all previous arrangements for measuring the benefit of fuel provided for private use in an employee’s own vehicle. Full guidance begins at EIM31200.

Only the excess over the AMAPs limit needs to be reported on form P11D.

Deductions are no longer possible under Part 5 ITEPA 2003, but an employee who receives less than the AMAPs limit can obtain Mileage Allowance Relief (MAR, see EIM31330).

Years prior to 2003/04

The fuel benefit charge had a different basis in these years.