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
Further reductions may apply for LPG, bi-fuel, E85, hybrid and electric cars |
CO2
g/km |
% of price
08-10 |
| 120 or less |
10 |
| 121-139 |
15 |
| 140-4 |
16 |
| 145-9 |
17 |
| 150-4 |
18 |
| 155-9 |
19 |
| 160-4 |
20 |
| |
|
|
CO2
g/km |
% of price
08-10 |
| 165-9 |
21 |
| 170-4 |
22 |
| 175-9 |
23 |
| 180-4 |
24 |
| 185-9 |
25 |
| 190-4 |
26 |
| 195-9 |
27 |
| |
|
|
CO2
g/km |
% of price
08-10 |
| 200-4 |
28 |
| 205-9 |
29 |
| 210-4 |
30 |
| 215-9 |
31 |
| 220-4 |
32 |
| 225-9 |
33 |
| 230-4 |
34 |
| 235+ |
35 |
|
|
| |
| Diesels |
Not meeting Euro IV or
registered after 31/12/05:
Add 3% subject to maximum
charge of 35% |
|
| Vans for private use |
09-10 |
08-09 |
| Chargeable amount |
£3,000 |
£3,000 |
| No charge if private use
is limited to journeys between home and work |
|
|
|
