NIM06052 | Class 1 NICs: Expenses and allowances: Fuel: Methods of provision

The most common methods of paying, reimbursing or providing fuel to an employee are:

• reimbursement of fuel bills, see NIM06053

• cash allowances, see NIM06053

• meeting the cost of fuel purchased by the employee using a credit card, see NIM06053

• round sum allowances, see NIM06160

• mileage allowances, see NIM05700

• non-cash vouchers redeemable for petrol only, see NIM06053

• the use of fuel agency cards, see NIM06053

• the use of an employer’s garage account, see NIM06053

• direct supply from an employer’s own fuel pump, see NIM06053