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Car, Van and Fuel Benefits

Car benefits

2011/12

CO₂ emissions in grams per kilometre	Percentage of car's price taxed
0	0
1 to 75*	5
76 to 120*	10
121 to 125	15
130	16
135	17
140	18
145	19
150	20
155	21
160	22
165	23
170	24
175	25
180	26
185	27
190	28
195	29
200	30
205	31
210	32
215	33
220	34
225 and above	35

* Applicable from 6 April 2010- 5 April 2015.

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 is the price when it was first registered including delivery, VAT and any accessories.
The list price is reduced for capital contributions made by the employee up to £5,000.

Car Fuel benefits

2011/12	2010/11
£18,800 x 'appropriate percentage'	£18,000 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.