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Car & fuel benefits
Car benefits
Taxable amount based on car's list price when new up to £80,000. Charge varies according to CO2 emissions in grams per kilometre. |
120 or less |
10 |
13 |
10 |
10 |
130 |
15 |
18 |
12 |
13 |
135 |
16 |
19 |
13 |
14 |
140 |
17 |
20 |
14 |
15 |
145 |
18 |
21 |
15 |
16 |
150 |
19 |
22 |
16 |
17 |
155 |
20 |
23 |
17 |
18 |
160 |
21 |
24 |
18 |
19 |
165 |
22 |
25 |
19 |
20 |
170 |
23 |
26 |
20 |
21 |
175 |
24 |
27 |
21 |
22 |
180 |
25 |
28 |
22 |
23 |
185 |
26 |
29 |
23 |
24 |
190 |
27 |
30 |
24 |
25 |
195 |
28 |
31 |
25 |
26 |
200 |
29 |
32 |
26 |
27 |
205 |
30 |
33 |
27 |
28 |
210 |
31 |
34 |
28 |
29 |
215 |
32 |
35 |
29 |
30 |
220 |
33 |
35 |
30 |
31 |
225 |
34 |
35 |
31 |
32 |
230 and over |
35 |
35 |
32 |
33 |
|
1. The exact CO2 figure does not end in 0 or 5, round down to the nearest 5g/km for cars with emissions of 125g/km or more.
2. Euro IV diesel cars registered before 1/1/06 are treated as petrol
cars. Euro IV diesel cars registered from 2006 are treated as other
diesels |
|
Vans regardless of age |
£3,000 |
£3,000 |
Fuel scale charge |
£550 |
£500 |
Electric Van |
Nil* |
- |
|
From 2007/08 all vans regardless of age will
be taxed through your tax code at a value of £3,000. |
|
Charged on a flat figure of |
£18,000 |
£16,900 |
% charge as per the CO2 emissions
above |
Minimum charge |
£1,800 |
£1,690 |
Maximum charge |
£6,300 |
£5,915 |
|
|
|
Cars and vans |
40p
|
25p |
Motor cycles |
24p |
24p |
Bicycles |
20p |
20p |
|
|
|
There is also an optional 5p allowance
for each passenger carried who is an employee travelling
on business. |
* for 5 years from 06/04/2010 |
|
For information of users: This material is published
for the information of clients. It provides only an overview of the regulations
in force at the date of publication, and no action should be taken without
consulting the detailed legislation or seeking professional advice. Therefore
no responsibility for loss occasioned by any person acting or refraining
from action as a result of the material can be accepted by the authors
or the firm.
© Copyright JE Consulting 2010. All
rights reserved.
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