Car, Van and Fuel Benefits

2009/10

Company Cars
CO2 emissions (gm/km) (round down to nearest 5gm/km)
% of car's list price taxed
up 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

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 2009/10 and 2008/09

£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. No change to this calculation was announced on Budget Day.

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 (2009/10 and 2008/09)

Van Benefit: £3,000
Fuel Benefit: £500

The charges will not apply if a 'restricted private use condition' is met throughout the year.