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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Class 1A National Insurance contributions / E8.276 Class 1A NIC on company car fuel for private use

E8.276 Class 1A NIC on company car fuel for private use

Personal and employment tax

Nature of the charge

The benefit of car fuel provided for private purposes is charged at the same percentage as applies to the benefit of a car so provided (see E8.275). Instead

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'