Yes. If a member of staff is claiming back the cost of fuel for business-related travel, it should be included in your SECR reporting, whether they are driving their own car or a company car. Staff travel for the purposes of commuting to work, that they pay for themselves, is different and does not come under SECR. Your calculation of energy consumption and associated emissions for the purposes of travel should include the following: Fuel used in company cars on business use. Fuel used in fleet vehicles which you operate on business use. Fuel used in personal/hire cars on business use (including fuel for which the organisation reimburses its employees following claims for business mileage). Fuel used in private jets, fleet aircraft, trains, ships, or drilling platforms which you operate. Onsite transport such as fork-lift trucks. The following activities are not required to be included in your calculation of your total energy consumption but may be reported separately (including as part of Scope 3 emissions): Fuel associated with train travel of your employees where you do not operate the train. Fuel associated with flights your employees take where you do not operate the aircraft. Fuel associated with taxi journeys your employees take where you do not operate the taxi firm. Fuel associated with transportation of goods where you subcontract a firm or self-employed individual to undertake this work for you.