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Car, Van and Fuel Benefits

Car benefits

2013/14

 

CO2 emissions in grams per kilometre

Percentage of car's
price taxed

Up to 94

10

95

11

100

12

105

13

110

14

115

15

120

16

125

17

130

18

135

19

140

20

145

21

150

22

155

23

160

24

165

25

170

26

175

27

180

28

185

29

190

30

195

31

200

32

205

33

210

34

215 and above

35

 

Company cars

  • For diesel cars add a 3% supplement but the maximum is still 35%.
  • Discounts apply to certain environmentally friendly cars.
  • For cars registered before 1 January 1998 and cars with no agreed CO2 emissions 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.

Van benefit per vehicle

 
2011/12
2010/11
 Van benefit
£3,000
£3,000
 Fuel benefit
£550
£500

 

The charges will not apply if a 'restricted private use condition' is met throughout the year or to certain environmentally friendly vans.

 


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