UK Tax of Company Fuel Card

[ValeriePearson]

If company fuel card is provided (For business and personal use) along with car allowance (employees own car) - what would be the correct approach to calculate tax liability / BIK?

 

[Truemanbrown]

Use of a fuel card for business purposes is not classed as a taxable benefit and you won’t have to pay tax on a fuel card unless it is used to cover the cost of the fuel for personal travel. Under these circumstance the company is liable to tax charges and the business must pay users’ National Insurance contributions on the value of the fuel being used for personal use.