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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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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:

### Year ### Amount ### Legislation
     
2003/04 to 2007/08 £14,400 Section 150(1) ITEPA
2008/09 to 2009/10 £16,900 SI 2008 No 511
2010/11 £18,000 SI 2010 No 406
2011/12 £18,800 SI 2011 No 895
2012/13 £20,200 SI 2012 No 915
2013/14 £21,100 SI 2012 No 3037
2014/15 £21,700 SI 2013/3033
2015/16 £22,100 SI 2014/2896

Years prior to 2003/04

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