Car Benefit For Employees
Taxable amount based on car's list price when new up to £80,000
Charge varies according to CO2 emissions in grams per kilometre
|
CO2
g/km |
% of price
|
|
|
2010/11 |
2009/10 |
| 75 or less |
5
|
10 |
| 76-120 |
10 |
10 |
| 121-134 |
15 |
15 |
| 135-9 |
16 |
15 |
| 140-4 |
17 |
16 |
| 145-9 |
18 |
17 |
| 150-4 |
19 |
18 |
| 155-9 |
20 |
19 |
| 160-4 |
21 |
20 |
| 165-9 |
22 |
21 |
| 170-4 |
23 |
22 |
| 175-9 |
24 |
23 |
|
|
CO2
g/km |
% of price
|
|
|
2010/11 |
2009/10 |
| 180-4 |
25 |
24 |
| 185-9 |
26 |
25 |
| 190-4 |
27 |
26 |
| 195-9 |
28 |
27 |
| 200-4 |
29 |
28 |
205-9
|
30 |
29 |
| 210-4 |
31 |
30 |
| 215-9 |
32 |
31 |
| 220-4 |
33 |
32 |
| 225-9 |
34 |
33 |
| 230-4 |
35 |
34 |
| 235+ |
35 |
35 |
|
| |
| Further reduction may apply for LPG, bi-fuel, E85 and hybrid cars |
| |
| Diesels not meeting Euro IV or registered after 31 December 2005: add 3% subject to maximum charge of 35% |
| |
| Zero emission cars, including electric-only: no taxable benefit from 6 April 2010 |
| |
| Vans for private use |
2010/11 |
2009/10 |
| Chargeable amount |
£3,000 |
£3,000 |
|
| |
| No charge if zero emissions (2010/11), or private use is limited to journeys between home and work |
|
|
