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Car, Van & Fuel Benefits

Company cars 2015 -16          
CO2 emissions (g/km) % of car’s list price taxed CO2 emissions (g/km) % of car’s list price taxed CO2 emissions (g/km) % of car’s list price taxed
0 - 50 5 130 - 134 21 180 - 184 31
51 to 75 9 135 - 139 22 185 189 32
76 to 94 13 140 - 144 23 190 - 194 33
95 to 99 14 145 - 149 24 195 - 199 34
100 - 104 15 150 - 154 25 200 - 204 35
105 - 109 16 155 - 159 26 205 - 209 36
110 - 114 17 160 - 164 27 210 and above 37
115 - 119 18 165 - 169 28    
120 - 124 19 170 - 174 29    
125 - 129 20 175 - 179 30  

The annual benefit for company cars is based on a percentage of the list price. The percentage rate is dependant on the level of CO2 emissions. The rate is 5% for emissions to 50g/km, 9% for emissions 51-75g/km, and 13% for emissions 76-94g/km. The rate increases by 1% for each additional 5g/km above 94g/km to a maximum rate of 37%, reached at 210g/km or more.

There is a diesel supplement of 3% for all bands, subject to a maximum rate of 37%.

Car fuel benefit

£22,100 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).

The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.

Van benefit per vehicle
Van benefit £3,150
Fuel benefit £594

Disclaimer

In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually and unintentional errors can occur and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read - contact us first for advice on how it may affect your individual circumstances.