1. reimburse employees for business travel in their company cars;

or-

2. require employees to repay the cost of fuel used for private travel in those company cars.

Engine Size                  Petrol           Diesel                LPG
1400cc or less                        12p                       11p                    8p

1401cc to 2000cc                   15p                      11p                     10p

Over 2000cc                           21p                      16p                     14p 

The above does not affect the 40p/25p mileage rates which can be paid tax free to employees using their own vehicles for business mileage.