This is a freeview 'At a glance' guide to the car fuel benefit charge. 

What is the car fuel benefit charge? How do you apply it?

The car fuel benefit charge:

  • A director/employee who is provided with a Company car and also receives free petrol or diesel 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.
  • Since 6 April 2018, there is no taxable benefit where electricity is provided for an electric car. Legislation was included in Finance Act 2019 with retrospective effect where the facilities are made available to all employees at the workplace. 

Tax year

Fixed figure

     £

2022-23

25,300

2021-22

24,600

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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