The provision of a company car is valued using the following table:
| Fuel provided? | Vehicle bought is under five years old | Vehicle bought is at least five years old | Vehicle leased |
| No | 9% of purchase price | 6% of purchase price | 30% of annual lease cost |
| Yes | 9% of purchase price plus the invoice value of all fuel provided OR 12% of purchase price | 6% of the purchase price plus the invoice value of all |
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Web page updated on 17 Mar 2025 14:36