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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Car fuel benefit: shared car

Section 153 ITEPA 2003

If the cash equivalent of the benefit of a shared car is reduced under Section 148 ITEPA 2003 (see EIM25200) a corresponding reduction is to be made to the car fuel benefit.


See EIM25205 for the facts. The cash equivalent of the car fuel benefit would be allocated in exactly the same way.

Possible further reductions in the charge

  • See EIM25565 if the car is unavailable for part of the tax year.
  • See EIM25570 if free fuel is withdrawn in a tax year and not reinstated.

Years before 2003/04

These arrangements were formerly part of Extra-Statutory Concession A71. The fuel benefit charge had a different basis in these years.