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Cars, other vehicles and fuel ― overview


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Cars, other vehicles and fuel ― overview


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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The legislation covering motor vehicles, including cars, vans, HGV and fuel is complex and varied. This note will help direct you to find the specific guidance you are looking for.

Definitions

TermWhere to find definition
AccessoriesCompany cars ― Step 2 ― accessories
Advisory fuel ratesFuel-related payments / mileage payments ― Advisory fuel rates for company car drivers
Agreeing higher rates than advisory fuel rates for company car fleetsFuel-related payments / mileage payments ― Advisory fuel rates for company car drivers
Approved Mileage Allowance Payments / MAPs / AMAPsFuel-related payments / mileage payments ― (Approved) Mileage Allowance Payments (MAPs / AMAPs) for private vehicle drivers
Capital contributionsCompany

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