An guide to company cars and fuel

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This article provides a summary of the rules on how cars and fuel are taxed together with a review of the key problem areas encountered by employers and employees, and a look at how benefit tax is developing in the area for the future.


Cars are taxable as a benefit in kind on directors and employees earning at a rate of more than 8,500 per annum. Cars are taxed at a percentage of the list price of the vehicle. The percentage is determined by the official emissions of the car, and in some cases, the fuel it uses (or is adapted to use). Cars are taxed when available for private use, not on the amount of private use. A car is not taxed for a period for which it is unavailable to the employee...

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