Car and Fuel Benefits

Tax Tables

Taxable amount based on car's list price when new. Charge varies according to CO2 emissions in grams per kilometre.
Co2 emissions in grams per kilometre

Petrol

%

Diesel

%
1-75
5 8
76 - 120 10 13
121 - 129 15 18
130 - 134 16 19
135 - 139 17 20
140 - 144 18 21
145 - 149 19 22
150 - 154 20 23
155 - 159 21 24
160 - 164 22 25
165 - 169 23 26
170 - 174 24 27
175 - 179 25 28
180 - 184 26 29
185 - 189 27 30
190 - 194 28 31
195 - 199 29 32
200 - 204 30 33
205 - 209 31 34
210 - 214 32 35
215 - 219 33 35
220 - 224 34 35
225 and over
 35 35

From April 2011...

1. The maximum list price of £80,000 will be abolished, so that employees with cars costing in excess of this sum will be taxed on the full list price.

2. The discounts for alternative fuels will be abolished, and a single alternative rate of 9% introduced for drivers of electrically propelled cars. Drivers of cars running on bi-fuel, gas, E85 or hybrid cars will no longer have a reduction in benefit and will be taxed based solely on the emissions of their car.

Vans 2010/11 2011/12
Vans regardless of age £3,000 £3,000
Fuel scale charge £550 £550
Electric Van Nil Nil
 
Car Fuel 2010/11 2011/12
Charged on a flat figure of £18,000 £18,800
% charge as per the CO2 emissions above
Minimum charge @ 10/5%
 £1,800 £940
Maximum charge @ 35/35%
 £6,300 £6,580
     
Revenue approved mileage rates First 10,000 miles Excess over 10,000 miles
Cars and vans 45p
 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.