... ignored only when calculating the price of the car. If the employee holds a disabled person's orange badge, this exemption extend to any accessories required because of the employee's disability and is not limited to accessories designed for use solely by the disabled. Provision of fuel A separate assessable benefit arises if any fuel at all is supplied by the employer to the employee for private purposes during the year. The assessable benefit in 2000/2001 is calculated by reference to the following table. Petrol Diesel Engines Engines £ £ Up to 1400cc 1700 2170 Up to 2000cc 2170 2170 2001cc or more 3200 3200 The assessed benefit is not reduced by any contribution, which the employee makes towards the cost of private fuel. The employees can pay either the full cost of the private fuel, where there is no assessable benefit given, or they pay less than the full cost of the private fuel, where they are assessed according to the table above. The assessable benefit ...

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