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E4.621 Car fuel benefit

Where an employee is provided with a car for private use (see E4.620–E4.620D), and fuel is provided for that car for non-business use, the provision of the fuel is a further taxable benefit¹. 'Fuel' does not include any facility or means for supplying electrical energy for a car which cannot in any circumstances emit CO₂ by being driven².

Fuel is 'provided' for a car if³:

1. Ìý

   •ÌýÌýÌýÌý any liability to pay for fuel for the car is discharged

2. Ìý

   •ÌýÌýÌýÌý a non-cash voucher (see E4.605), or a credit token (E4.606), is used either to obtain fuel for the car or to obtain money which is so spent, or

3. Ìý

   •ÌýÌýÌýÌý any sum is paid in respect of expenses incurred in providing fuel for the car

Car fuel is a specific exception from the general rule (see E4.620) that a person (P) who is taxed on their car benefit is not taxable on⁴:

1. Ìý

   •ÌýÌýÌýÌý the discharge of any liability of P's