281. Taxable benefit in respect of employer-provided fuel for company cars and vans.

A taxable benefit arises where the employer provides free petrol for private motoring in company cars1 or vans2. For cars, the charge is calculated by taking the appropriate percentage used in calculating the car benefit and then applying that to a statutorily-set figure3. For vans, the benefit is a statutorily-set figure4. If the fuel is made available only for business use, or if the employee is required to make good all the expense incurred in connection with private use and does pay the sums involved, the set figure is nil