My understanding (although I'm mo accountant or tax expert) is you're only taxed in anything over the 45p mile (for first 10k miles) then it drops over the 10k mile threshold
That's the "bar" for tax the other guidance rates are just that
Hmm my understanding was that you are taxed for anything over "the advisory fuel rates for the engine size and fuel type of the company car" as it states on HMRC's website. Just because you drive a small engined petrol car and the advisory rate is 13p per mile, doesn't mean your employer can pay you 45p for first 10,000 miles and you get that extra 32p tax free. You can't just pick the highest rate as your threshold.
I await to be corrected by one of the many accountants on the forums as if I am wrong, thats a massive tax loophole that we should be exploiting at work.