Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 151: Car fuel: nil cash equivalent
586.This section prevents a benefits charge when there is no private use of fuel or the employee pays for the private use. The section derives from section 158(6) of ICTA.
587.Subsection (1) provides that the cash equivalent will be nil if either of the conditions defined in subsections (2) or (3) is met.
588.Subsection (2) applies to cases where the employee is required to pay for, and does pay for, all fuel for private use.
589.Subsection (3) applies when fuel is provided only for business travel.