Car And Fuel Benefits

CO2 emissions grams per kilometre	Petrol	Diesel
	% of list price (max £80,000) - 2010/11
1 - 75	5	8
76 - 120	10	13
121 - 134	15	18
135 - 139	16	19
140 - 144	17	20
145 - 149	18	21
150 - 154	19	22
155 - 159	20	23
160 - 164	21	24
165 - 169	22	25
170 - 174	23	26
175 - 179	24	27
180 - 184	25	28
185 - 189	26	29
190 - 194	27	30
195 - 199	28	31
200 - 204	29	32
205 - 209	30	33
210 - 214	31	34
215 - 219	32	35
220 - 224	33	35
225 - 229	34	35
230 and above	35	35

 

To find the CO2 figure for your car, you can...

• visit the Vehicle Certification Agency www.vca.gov.uk
• inspect the car's V5 registration document
• ask your dealer
• look at the data pages of car magazines

For cars registered from 1 January 1998 with no CO2 emissions figures, the tax charge is 15% of the list price for engines up to 1,400 cc, 22% for engines of 1,401 cc to 2,000 cc and 32% for engines above 2,000 cc.

The list price includes accessories and is subject to an upper limit of £80,000.

List price is reduced for capital contributions made by the employee up to £5,000.

Employee contributions reduce the taxable benefit by the amount paid.

There are various discounts on the percentages for car driven on alternative fuels

It is proposed that from 2011/12 the thresholds will be reduced by 5g/km and a new 10% band will apply where the CO2 emissions are under 99g/km or less. Also the £80,000 upper limit will be scrapped.

From 2010/11 the relevant percentage for cars which cannot produce CO2 emissions under any circumstances is reduced to 0% for 5 years so removing them from car benefit charges for this period.

Fuel Benefits

The car fuel benefit is calculated by applying the above car benefit percentage to a figure of £18,000 (2009/10 - £16,900).

The fuel benefit 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.