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Car & Fuel Benefits
Car benefits
Taxable amount based on car's list price when new up to £80,000. Charge varies according to CO2 emissions in grams per kilometre. |
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Co2 emissions |
Petrol or Pre-2006 Euro IV diesel engine |
Other diesel engines |
Hybrid petrol/electric engine |
E85, LPG pr dual LPG & petrol |
|
% |
% |
% |
% |
120 or less |
10 |
13 |
10 |
10 |
121-139 |
15 |
18 |
12 |
13 |
140-144 |
16 |
19 |
13 |
14 |
145-149 |
17 |
20 |
14 |
15 |
150-154 |
18 |
21 |
15 |
16 |
155-159 |
19 |
22 |
16 |
17 |
160-164 |
20 |
23 |
17 |
18 |
165-169 |
21 |
24 |
18 |
19 |
170-174 |
22 |
25 |
19 |
20 |
175-179 |
23 |
26 |
20 |
21 |
180-184 |
24 |
27 |
21 |
22 |
185-189 |
25 |
28 |
22 |
23 |
190-194 |
26 |
29 |
23 |
24 |
195-199 |
27 |
30 |
24 |
25 |
200-204 |
28 |
31 |
25 |
26 |
205-209 |
29 |
32 |
26 |
27 |
210-214 |
30 |
33 |
27 |
28 |
215-219 |
31 |
34 |
28 |
29 |
220-224 |
32 |
35 |
29 |
30 |
225-229 |
33 |
35 |
30 |
31 |
230-234 |
34 |
35 |
31 |
32 |
235 and over |
35 |
35 |
32 |
33 |
|
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1. The exact CO2 figure is rounded down to the lower 5g/km for cars with emission of 125g/km or more. |
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2. Euro IV diesel cars registered before 1/1/06 are treated as petrol cars. Euro IV diesel cars registered from 2006 are treated as other diesels |
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Vans |
2008/09 |
2007/08 |
All vans regardless of age |
£3,000 |
£3,000 |
Fuel scale charge |
£500 |
£500 |
From 2007/08 all vans regardless of age will be taxed through your tax code at a value of £3,000. |
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Car Fuel |
2008/09 |
2007/08 |
Charged on a flat figure of |
£16,900 |
£14,400 |
% charge as per the Co2 emissions above |
|
|
Minimum charge |
£1,690 |
£2,160 |
Maximum charge |
£5,915 |
£5,040 |
Revenue approved mileage rates |
First 10,000 miles |
Excess over 10,000 miles |
Cars and vans |
40p |
25p |
Motor cycles |
24p |
24p |
Bicycles |
20p |
20p |
There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.
For information of users: This material is published for the information of clients. It provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.
© Copyright JE Consulting 2008. All rights reserved.
