Search Legislation

Income Tax (Earnings and Pensions) Act 2003

Section 149: Benefit of car fuel treated as earnings

576.This section brings into charge, as an employee’s earnings, the cash equivalent of the benefit arising from the provision of fuel for a car to which section 120 of this Act applies. The section derives from section 158(1), (9) and part of (3) of ICTA.

577.Subsection (1) states the main principle, which is that any fuel benefit associated with a car benefit is taxed as earnings. The rewrite of the source legislation has clarified the timing of the charge. See Note 7 in Annex 2.

578.Subsection (1)(b) now refers to “that person”, rather than “the employee” to avoid a repetitive reference to “the employee” that might have been regarded as indicating that the car must have been made available by reason of the same employment as that providing the car fuel. There is no such stipulation on the face of section 158(1) of ICTA.

579.Subsection (2) applies the provisions that determine how the cash equivalent of the fuel benefit is calculated.

580.Subsection (3) gives examples of what constitutes the provision of fuel. The definitions of “non-cash voucher” and “credit-token” used in subsection (3)(b) and (3)(c) are listed in Schedule 1 to this Act.

581.Subsection (4) excludes the provision of electrical energy from the benefit charge.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources