Fuel benefit check

Find out if free fuel is worthwhile

Employees will be taxed if their employer provides any free fuel. This could be as a result of using a company fuelcard and not repaying the private usage element, or if the employer pays for travel between home and work.

As the full taxable benefit depends on the CO2 emissions percentage charge, employees should check that the offer of any free private fuel is worthwhile.

It is not too late to reimburse your employer for any private mileage used in order to avoid this tax but you then need good records to substantiate the business element of fuel costs covered by the company.

The taxable amount is based simply on £24,600 (or £24,600 for the next tax year) multiplied by the same percentage as the car benefit, derived from the CO2 figure and fuel type.

The annual fuel benefit can now be prorated if stopped part-way through the tax year.

What is my taxable amount?

Fuel benefit is based on CO2 emissions percentage and fuel type.

Select your new vehicle from the dropdown boxes below to find your exact figures


If you cannot find your vehicle in the selector, or it is not a current model, enter the CO2 emissions and fuel type of your vehicle

g CO2/km battery range (0 for petrol/diesel)

Who this applies to?

Fuel benefit can only apply to drivers of a vehicle supplied by their employer. Van drivers should look at the rules on vantax.co.uk. If a driver of their own vehicle gets fuel provided for private use (usually via a fully expensed fuelcard) the private element will be taxed as though it was net salary.