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Article Index
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

Company Car Tax Guide

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

Labels: MotoringTax