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