EIM25580 - 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 |
|---|---|---|
| 2025 to 2026 | £28,200 | SI 2024/1349 |
| 2024 to 2025 | £27,800 | SI 2022/1288 |
| 2023 to 2024 | £27,800 | SI 2022/1288 |
| 2022 to 2023 | £25,300 | SI 2021/1422 |
| 2021 to 2022 | £24,600 | SI 2021/248 |
| 2020 to 2021 | £24,500 | SI 2020/199 |
| 2019 to 2020 | £24,100 | SI 2018/1176 |
| 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 |