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Car, Van and Fuel Benefits

Car benefits

2010/11

Company Cars
CO₂ emissions (gm/km) (round down to nearest 5gm/km)	% of car's list price taxed
75 or below*	5
76 to 120	10
121 to 130**	15
135	16
140	17
145	18
150	19
155	20
160	21
165	22
170	23
175	24
180	25
185	26
190	27
195	28
200	29
205	30
210	31
215	32
220	33
225	34
230 and above	35

* Applicable from 6 April 2010- 5 April 2015.

**The lower threshold CO2 emissions figure will be reduced to 125g/km for 2011/12 but see the section on "Proposed Percentage Changes for 2012/13" if you are planning to change car.

Company cars

For diesel cars add a 3% supplement but maximum still 35%. Euro IV diesel cars registered before 1 January 2006 do not suffer the 3% supplement.
Discounts apply to certain environmentally friendly cars.
A 10% rate applies to non-electric cars with emissions of no more than 120gm/km. Environmentally friendly discounts do not apply to these cars but the diesel supplement does.
For cars registered before 1 January 1998 the charge is based on engine size.
The list price includes accessories and is subject to an upper limit of £80,000.
The list price is reduced for capital contributions made by the employee up to £5,000.

Car Fuel benefits

2010/11	2009/10
£18,000 x 'appropriate percentage'	£16,900 x 'appropriate percentage'

The appropriate percentage is the percentage used to calculate the taxabale benefit of the car for which the fuel is provided.

The 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.