These rates should be used where employers reimburse employees for business travel in their company cars (or where employees have to repay the cost of fuel used for private travel).
Where employers pay more than the advisory rates, they will need to demonstrate that the actual cost of the fuel was equal to, or more than, the amount reimbursed to the employee. Otherwise the company car fuel scale charge will apply.
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22 June 2022 
Julia Ascott, Employment Taxes Specialist
