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.

Co₂emissions in grams per kilometre

Petrol or Pre-2006 Euro IV diesel engine

Other diesel engines

Hybrid petrol/electric engine

E85, LPG pr dual LPG & petrol

120 or less

130

135

140

145

150

155

160

165

170

175

180

185

190

195

200

205

210

215

220

225

230 and over

1. The exact CO2 figure does not end in 0 or 5, round down to the nearest 5g/km for cars with emissions of 125g/km or more.
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

Vans

2010/11

2009/10

Vans regardless of age

£3,000

Fuel scale charge

£550

£500

Electric Van

Nil*

From 2007/08 all vans regardless of age will be taxed through your tax code at a value of £3,000.

Car Fuel	2010/11	2009/10
Charged on a flat figure of	£18,000	£16,900
% charge as per the CO₂ emissions above
Minimum charge	£1,800	£1,690
Maximum charge	£6,300	£5,915

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 5 years from 06/04/2010

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.

Top