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HMRC internal manual

Employment Income Manual

Car fuel benefit: example 1: full year

Section 152 ITEPA 2003

This example illustrates the principles at EIM25560.


A car has an appropriate percentage of 20% and is made available to the same employee for the whole of 2003/04.

The fixed amount for 2003/04 is £14,400 (see EIM25580).

The fuel benefit charge for 2003/04 is £2,880 (£14,400 x 20%).

There is a more complex example at EIM25615.

Years prior to 2003/04

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