Summary

A tax charge arises where a company car is made available for the private use of an employee. An additional charge arises if the employee is also provided with fuel for private motoring.

From 6 April 2017 onwards, alternative valuation rules apply (unless the car is a low emission car) where provision is made through a salary sacrifice arrangement or where a cash alternative is offered instead.

This topic provides an overview of the rules for taxing company cars, vans and employer-provided fuel.

Employers' Duties

Employers have a duty to:

  • comply with legal requirements associated with car ownership, such and insurance, road tax, MOTs, etc

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