| CO2 emissions (g/km) (round down to nearest 5g/km) |
% of car’s list
price taxed |
Fuel benefit (£14,400
x %) |
| up to
140 |
15 |
2,160 |
| 145 |
16 |
2,304 |
| 150 |
17 |
2,448 |
| 155 |
18 |
2,592 |
| 160 |
19 |
2,736 |
| 165 |
20 |
2,880 |
| 170 |
21 |
3,024 |
| 175 |
22 |
3,168 |
| 180 |
23 |
3,312 |
| 185 |
24 |
3,456 |
| 190 |
25 |
3,600 |
| 195 |
26 |
3,744 |
| 200 |
27 |
3,888 |
| 205 |
28 |
4,032 |
| 210 |
29 |
4,176 |
| 215 |
30 |
4,320 |
| 220 |
31 |
4,464 |
| 225 |
32 |
4,608 |
| 230 |
33 |
4,752 |
| 235 |
34 |
4,896 |
| 240
and above |
35 |
5,040 |
Company cars
- For diesel cars add a 3% supplement, but maximum still 35%.
- Until 5.4.06
supplement waived for Euro IV diesels.
- Discounts apply to certain
environmentally friendly cars.
- For cars registered before 1.1.98
charge is based on engine size.
- The list price includes accessories
and is subject to an upper limit of £80,000.
- List price is reduced
for capital contributions made by the employee up to £5,000.
Fuel benefits
- The fuel benefit charge is proportionately reduced if provision of private
fuel ceases part way through the year.
- The fuel benefit is reduced
to nil only if the employee pays for all private fuel.
| Vehicles under 4 years
old |
Vehicles at least
4 years old |
| £500 |
£350 |
|
 |
tax rates & reliefs,
tax credits,
pension premiums,
fuel benefits,
mileage allowance,
ISAs,
corporation tax,
capital allowances,
value added tax,
capital gains tax,
inheritance
tax,
stamp duty tax,
national
insurance,
social
security,
self assessment.
|
 |
| Please
contact us if you wish to discuss any matters raised. |
|
 |
|
