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.

It also provides links to other guidance of interest to vehicle users.

Company cars

Other guidance