When an employer fuel for private use in a company car, a taxable benefit will arise.
The same percentage is used to calculate the car benefit charge - linked to the CO2 emissions -
is used to calculate the fuel benefit.
The taxable amount is not the cost of the petrol itself and the question
that must be asked is "Do I use enough petrol to justify the tax on
fuel benefit?"
This can be important when you use a car for work, when you are deciding whether to take a company car or to take an allowance for example.