|Company Car Tax Guide|
|Forthcoming Changes to Car Benefit Rules|
|Use of Advisory Fuel Rates|
|Employers Reimbursing Employees For The Cost Of Fuel Used For Business Travel|
|Employers Who Require Employees to Repay the Cost of Fuel Used for Private Travel|
|Dispensations Not Drawn In Terms Of The Advisory Fuel Rates|
|Company Cars Advisory Fuel Rates from 1 June 2012|
|Company Cars Advisory Fuel Rates from 1 March 2011|
|Company Cars Advisory Fuel Rates from 1 February 2007|
|Company Cars Advisory Fuel Rates from 1 July 2006|
|Advisory Fuel Rates January 2002 - 30 June 2006|
|Employees Using Their Own Vehicle For Work|
|Approved Mileage Rates|
|Car and Car Fuel Benefit Calculator|
If you make a car available to your employees and it is available for private use (including commuting), your employees have to pay tax on the benefit of this.
In the same way, they have to pay tax if you provide free or subsidised fuel for private use in that car.
Where these benefits are taxable, employers and other providers (but not employees) are liable to pay Class 1A NICs.
In general, the benefit charge is lower for cleaner and cheaper cars. This is to encourage you and your employees to choose cars which are less damaging to the environment.
This company car tax guide guide provides information on how the benefit charge is calculated.
This Company Car Tax Guide - Crown Copyright © 2012