Expenses and benefits: congestion and clean air zone charges

Skip to contents of guide

Overview

If you’re an employer who covers the costs of congestion or clean air zone charges for your employees, there are rules you must follow about:

  • tax
  • National Insurance
  • reporting

Different rules apply depending on whether the employee used a company vehicle or their own car, and whether they were travelling on business or not.

Business travel

Travelling on business means that the employee either travels as part of their job (for example, for meetings) or needs to go to a temporary workplace.