- Last Updated: 09 March 2020
The Car fuel benefit charge:
- A director/employee who is provided with a Company Car and also receives free 'fossil fuel' from his employer is taxed on the cash equivalent of the benefit each tax year.
- Car fuel benefit is fixed each year, according to the table below.
- This benefit charge is calculated by taking the Appropriate Percentage, as worked out for car benefit purposes and multiplying by the fixed figure.
- From 6 April 2018 no benefit in kind will arise where fuel is provided for an electric car. Legislation was included in Finance Act 2019 which will give this retrospective effect where the facilities are made available to all employees at the workplace.
Tax year |
Fixed figure £ |
2020/21 | 24,500 |
2019/20 | 24,100 |
2018/19 |
23,400 |
2017/18 |
22,600 |
2016/17 |
22,200 |
2015/16 |
22,100 |
2014/15 |
21,700 |
2013/14 |
21,100 |
2012/13 |
20,200 |
2011/12 |
18,800 |
2010/11 |
18,000 |
2008/09 to 2009/10 |
16,900 |
2003/04 to 2007/08 |
14,400 |
Examples of how the benefit is calculated are found in our guide to Company cars.
Note that the benefits associated with a company van are calculated differently.
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