Car Benefits
Taxable amount is calculated on car's list price when new
CO2 Emissions g/km | Petrol engine % | Diesel engine % |
50 or less | 16 | 20 |
51 - 75 | 19 | 23 |
76 - 94 | 22 | 26 |
95 - 99 | 23 | 27 |
100 - 104 | 24 | 28 |
105 - 109 | 25 | 29 |
110 - 114 | 26 | 30 |
115 - 119 | 27 | 31 |
120- 124 | 28 | 32 |
125 - 129 | 29 | 33 |
130 - 134 | 30 | 34 |
135 - 139 | 31 | 35 |
140 - 144 | 32 | 36 |
145 - 149 | 33 | 37 |
150 - 154 | 34 | 37 |
155 - 159 | 35 | 37 |
160 - 165 | 36 | 37 |
165 or more | 37 | 37 |
A 16% charge applies to cars incapable of producing CO2 |
Company Car Fuel Benefit
This is charged unless the cost of all fuel for private use is borne by the employee
The taxable benefit is calculated by applying the appropriate percentage as above
to £24,100
Company Van Benefit
Vans which emit CO2 when driven £3,430, vans which do not emit CO2 £2,058
with an addition of £655 where fuel for private use is provided