We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
Check whether you need to pay tax on an electric car used by your employee, and find out if your employee is eligible for tax relief
Type approval, individual (IVA), motorcycle single vehicle approval, voluntary approval, certificate of initial fitness, accessibility approval, fees, forms, replacement certificates
The rates for petrol powered and hybrid powered company cars from the tax year 2025 to 2026 to tax year 2027 to 2028.
Owning and running an electric vehicle in the UK.
Chargepoint and infrastructure specifications and claim guidance for electric vehicle chargepoint and infrastructure grants.
Use these road fuel charges from 1 May 2016 on your VAT return, to account for private consumption of fuel on a business vehicle.
This report examines field data collected from Botswana, St Helena, and Pakistan
Find out how to value company benefits for your employees.
Scrap your vehicle at an authorised treatment facility if it’s reached the end of its life and you want to dispose of it
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
How to report expenses and benefits you provide to employees or directors.
Find out about the National Insurance contributions rules for employee travel expenses.
This tax information and impact note is about the introduction of Vehicle Excise Duty for zero emission cars, vans and motorcycles from 2025. This will apply to new and existing electric vehicles.
Government funding for innovation in smart energy systems and technologies
Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
How to get refrigerated or heated vans, trucks and trailers approved to transport perishable food in or out of the UK, and the documents you need to have.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).