You pay tax on 30% of the market value of say 22k. That is 6,600 of a BIK of which you will pay approx 3,300 in tax. 3,300 for full use of a car alone is a very cheap car IMHO. Nevermind with a fuel card, tax, insurance service tyres etc. Tax, insurance, maintenance and tyres alone are 2,000 odd of a benefit plus a fuel card is worth a fortune to you. Even with a limit of 50 quid a week fuel its still the 2,500 in mileage covered. Mileage is great but say 2,500 mileage is recieved a year. You still have to pay your own expenses including fuel, depreciation of a car, insurance, tax etc. I think you would be mad not to take the car IMHO