The employee’s pay level is irrelevant for the purposes of the deemed supply of fuel for private use.

The exact number of private miles is also irrelevant.

If only part of the fuel cost is reimbursed or if fuel is only provided for part of a prescribed accounting period, this does not reduce the amount of the output tax which is due.

One difference from income tax is that the scale charge is assessed on the employer, not the employee.

Also, the charge is not proportionately increased if a person has private use of more than one car (the charge is due for each car) or if he has only low business mileage.

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