Cars, other vehicles and fuel ― overview

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

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

Term	Where to find definition
Accessories	Company cars ― Step 2 ― accessories
Advisory fuel rates	Fuel-related payments / mileage payments ― Advisory fuel rates for company car drivers
Agreeing higher rates than advisory fuel rates for company car fleets	Fuel-related payments / mileage payments ― Advisory fuel rates for company car drivers
Approved Mileage Allowance Payments / MAPs / AMAPs	Fuel-related payments / mileage payments ― (Approved) Mileage Allowance Payments (MAPs / AMAPs) for private vehicle drivers
Capital contributions	Company

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