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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

 

© 22 June 2010. For general information only. Subject to the Finance Act 2010. It is recommended you seek competent professional advice before acting.
Last Updated 

The FSA does not regulate taxation advice.

Levels, bases of and reliefs from taxation may be subject to change.