Company cars

There is a tax charge where, because of their employment, a car is made available to and is available for private use by a director or an employee earning £8,500 a year or more, or to a member of their family or household (a ‘company car’).

There is a further tax charge if free or subsidised fuel is provided for private use in a company car.

This page provides links to information and guidance for employees and employers about tax and NICs rules on company cars and company car fuel.