Company cars

If you provide an employee with a car because of their employment, and the car is made available for private use, a tax charge will apply.

The tax charge will apply if the 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 will be a further tax charge if free or subsidised fuel is provided for private use in a company car.