If a car is made available to an employee, then they would receive a benefit. The use of a company car would result in taxable earnings for the employee, and a Class 1A national insurance liability for the employer. Where fuel in the company car is also paid for a further benefit would have arisen. As a consequence, a company car perk can result in a heavy tax liability.
On the basis that the employee reimburses their employer at the above rate for private mileage, then HMRC will accept that they have not received any private fuel benefit.
In a separate scenario, provided the employer does not reimburse an employee for business travel at any rate higher than the above, then HMRC would accept that no benefit had been provided for fuel costs.
Rates are updated twice yearly on 1 January and 1 July.