EIM25530 - Car fuel benefit: does not apply to employee's own car
The car fuel benefit only applies to cars that attract a car benefit tax charge under Sections 114 and 120 ITEPA 2003 (see EIM25510). This means that it does not apply to fuel provided for use in the employee바카라 사이트™s own car.
The Approved Mileage Allowance Payments (AMAPs) regime took effect from 6 April 2002 and replaced all previous arrangements for measuring the benefit of fuel provided for private use in an employee바카라 사이트™s own vehicle. Full guidance begins at EIM31200.
Only the excess over the AMAPs limit needs to be reported on form P11D.
Deductions are no longer possible under Part 5 ITEPA 2003, but an employee who receives less than the AMAPs limit can obtain Mileage Allowance Relief (MAR, see EIM31330).
Years prior to 2003/04
The fuel benefit charge had a different basis in these years.