The simple answer is no. You are only required to include transport where your organisation is supplied with the fuel for business purposes, not where you procure a transportation service that includes an indirect payment for the fuel consumption.
The following activities should be included in your calculation of your total energy consumption:
• Fuel used in company cars on business use
• Fuel used in fleet vehicles which you operate on business use (see Appendix A, A.8)
• Fuel used in personal/hire cars on business use
• Fuel used in private jets, fleet aircraft, trains, ships, or drilling platforms which you operate
The following activities should not be included in your calculation of your total energy consumption:
• 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 (this fuel will be included in the subcontractor’s total energy consumption calculation if they qualify).
Complying with the Energy Savings Opportunity Scheme