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HMRC internal manual

Employment Income Manual

Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount)

Section 150(1) ITEPA 2003

The fixed amount by which the appropriate percentage is multiplied to calculate car fuel benefit is as follows:

### Tax year ### Amount ### Legislation
     
2018 to 2019 £23,400 SI 2017/1176
2017 to 2018 £22,600 SI 2016/1174
2016 to 2017 £22,200 SI 2015/1979
2015 to 2016 £22,100 SI 2014/2896
2014 to 2015 £21,700 SI 2013/3033
2013 to 2014 £21,100 SI 2012 No 3037
2012 to 2013 £20,200 SI 2012 No 915