Schedule 6, Part 1, paragraph A1(2)

For this purpose “road fuel is provided for, or appropriated to, private use” if— it is provided or to be provided by P— to an individual for private use in the individual's own car or a car allocated to the individual, and by reason of the individual's employment, where P is an individual, it is appropriated or to be appropriated by P for private use in P's own car, or where P is a partnership, it is provided or to be provided to any of the individual partners for private use in that partner's own car.

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Source: legislation.gov.uk · retrieved 2026-07-28