S.L. 123.55 чл. 13Fuel value.

(1) Subject to the other provisions of this rule the fuel value of a vehicle is 3% of the vehicle value if the vehicle value does not exceed €28,000, and 5% of the vehicle value in any other case.

(2) The fuel value of a vehicle shall be deemed to represent the costs incurred by the provider of the benefit relating to the fuel consumed in the use of the vehicle whether such costs are incurred by way of reimbursement in full or in part to the beneficiary against the production of receipts or by way of payments to third parties supplying the fuel.

(3) When the fuel costs are fully borne by the beneficiary and are not reimbursed, in full or in part, by the provider of the benefit the fuel value of a vehicle shall be taken at €0.

(4) When the provider of the benefit makes payments to the beneficiary relating to fuel costs other than by way of a reimbursement against the production of receipts, the fuel value of a vehicle shall be taken at €0 but those payments shall constitute a separate benefit as provided in rule 17.