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HMRC internal manual

Tax Credits Technical Manual

Income: Employment income rules: The cash equivalent of car fuel provided under section 149 of ITEPA 2003

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(1)(i)

The amount to be included as income is the amount that would be chargeable to income tax under section 149 of the ITEPA 2003 but excluding amounts exempted by section 169 of ITEPA 2003.

See Employment Income Manual para EIM23700 and section 153 ITEPA 2003 (Employment Income Manual para EIM23765).


Note: With effect from 6 April 2017 the way in which many salary sacrifice and benefit in kind schemes are taxed will change, which means that some tax credit claimants will see an increase in their taxable income.

For the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used.