The Fuel Benefit Tax Details form is accessed via Contract Administration / Taxation Management / Fuel Benefit Tables and is used to create the fuel background set up table for calculating driver fuel usage to be used for P11D/P46 Reports detailing taxable benefit.
This option is used within the Usage Management process (held within Contract Review) which allows monitoring of driver vehicle/fuel usage through the creation of a number of separate records which, when collated, form the usage management record. The separate records enable accurate recording and reporting of P46 and P11D information relating to the selected vehicle and driver(s), including the following:
The form is split into three areas. These are the Titlebar, the Fuel Benefit Tables Dialogue Box and the column of Command Buttons down the right-hand side of the form.
In addition to displaying the form name the Title Bar provides a number of useful buttons.
To create a new fuel benefit tax record type select the Create Command Button.
To view or amend an existing fuel benefit tax record use the following procedure:
The cursor is located in the Table Number field prompting selection of a fuel
benefit code/description for the purposes of editing an existing record. A single-left-click
of the ![[...]](Ellipsis.gif){kind=small}
button to the right of
this field displays a Fuel Benefit Tables search form that enables selection from
the current available fuel tax benefit codes. Select the required code by highlighting with the
mouse. Select the appropriate Fuel Type and Tax Year Ending
criteria.
Table Number: The fuel benefit table is a two digit numeric field e.g. 02.
Fuel Type: Selection of the
displays the current fuel types for which fuel tables may be held. Current selections are as follows:
- B Bi-fuel gas/petrol
- C Retro fitted gas
- D Diesel
- E Battery Electric
- H Hybrid Electric
- P Petrol
- L Euro IV Diesel
Tax Year Ending: Fuel Tables are set up to hold annual values and therefore the appropriate year must be selected.
The combination of all of these fields the table title unique. For example, if you want to create tables for a petrol vehicle for tax years ending 2004 and 2005, the same table number can be created - for example 1, fuel type will be Petrol and tax year ending will be 2004 for one table and 2005 for the other table. This way, when a table number of 1 is allocated to the vehicle/driver record (in the Taxable Benefit field within the Driver Tab in Usage Management), the number does not change only the year for the calculation.
The Fuel Benefit Tax Tables Dialogue Box contains a series of four tabs:
Details Tab:
Description: The full thirty character alphanumeric textual description for the selected Fuel Tax Table Record code.
Approved Co2 Emissions Tab:
The CO2 bandings and percentage for tax based on the information provided by the Inland Revenue. This information can be accessed via their website: www.hmrc.gov.uk/pdfs/ir172.htm. The form IR172 shows the CO2 bandings and percentages that are applicable and these figures should be input into this table.
Co2: The Co2 emission level of the vehicle.
Tax Percentage: The associated tax percentage for that emission level.
Bandings No Approved Co2 Tab:
Displays the Co2 band emissions range and corresponding tax percentage for particular bandings (currently only Engine CC). Bandings where there is no approved CO2 tend to apply to vehicles that were registered before 1st January 1998 and a small number registered after this date. Full details can be found in the document IR172.
Banding Type: Enables emissions ranges to be defined for specific bandings of vehicles. However, the system is currently only set-up for a banding of Engine CC.
Break Point: The break point for the engine cc size.
Tax %age: The corresponding tax percentage for the engine cc size.
Control Parameters:
There are a number of parameters that are applicable depending on tax year and fuel type. These need to be set up in this tab so that the P11D calculation uses them to ensure an accurate calculation:
NIC Rate: National Insirance Contribution rate.
Fuel Value:
Euro IV %age reduction: The Euro Step IV emissions standards come into force from 1.1.2005, but diesels which are approved to this standard already avoid the 3% diesel penalty currently imposed for all diesel engines that are not Euro IV compliant. This means that, from the CO2 value, the lowest Benefit In Kind percentage starts at 15% rather than the 18% on the older diesels.The reason for the 3% penalty was that diesels can produce higher quantities of other pollutants such as Nitrogen Dioxide and fine particles than petrol models with the same CO2 output. Euro IV diesels avoid this problem by using advanced common rail injection technology, along with improved particulate traps.
Note: These diesels have the fuel type key letter Lon the P46(car). Ensure thr payroll department is aware because the tax bill will be up to 20% higher if they use D by mistake. The listing is for new cars. Older models may not be compliant. Ford use SIV to denote Euro step IV in the model name, but the Audi A2 and BMW 320 saloon are harder to identify according to build date.
A number of command buttons are available. Some buttons are context sensitive and are greyed-out and only become available dependent upon the particular process that is being accessed. The full list of command buttons is as follows:
Exits the Fuel Benefit Tax Details form and returns to the Taxation Management Menu.
Provides online access to a context sensitive Help form.
Enables the creation of an Fuel Benefit Tax Details record. Mutually exclusive option buttons allow this to be done in one of the two following ways:
- Blank
Used if a new Fuel Benefit Tax Details record is to be set-up without utilising existing criteria.
- Copy
Copies the values within an existing "nearest match" Fuel Benefit Tax Details record so that only required values need be edited.
Provides the facility for editing the set-up options of the current Fuel Benefit Tax Details record. No edits can be made to a record until the Amend button has been selected.
Deletes the currently selected Fuel Benefit Tax Details record.
On first accessing the Fuel Benefit Tax Details form this command button is greyed-out. Following selection of the Amend button the Confirm option then becomes available to enable any edits to be confirmed.
On first accessing the Fuel Benefit Tax Details form this command button is greyed-out. Following selection of the Amend button the Cancel option then becomes available to enable any edits to be cancelled.
This is not a command button. This box is a way of displaying messages with regard to the status of the current record e.g. "Record Secured OK".
Selection of this button displays a further form that provides an Ad-hoc Report Generator for the creation of quick query reports to form.
Selection of this button displays a further form that provides an itemised display of all the selection criteria for the current Fuel Benefit Tax Details record.