USING COMPANY VANS FOR TAX-FREE HOME TO WORK TRAVEL

As a general rule, travel between home and work is regarded as a private travel and if the employer meets the cost of that travel, a benefit-in-kind tax charge will be triggered. However, it is possible for employees with a company van to use that van to travel between home and work, and for the employer to meet the cost of fuel for such journeys, without a tax charge arising. However, as with most tax exemptions, there are stringent conditions to be met.

https://makesworth.co.uk/using-company-vans-for-tax-free-home-to-work-travel/