Taxable amount based on car's list price when new up.
Charge varies according to CO2 emissions in grams per kilometre.

 

Car Benefits for Employees
CO2 g/km % of price
2011/12		 % of price
2010/11		 CO2 g/km % of price
2011/12		 % of price
2010/11
75 or less 5 5 175-9 25 24
76-120 10 10 180-4 26 25
121-9 15 15 185-9 27 26
© Copyright 23 March 2011, subject to final legislation. For information only. Always seek professional advice before acting.
130-4 16 15 190-4 28 27
135-9 17 16 195-9 29 28
140-4 18 17 200-4 30 29
145-9 19 18 205-9 31 30
150-4 20 19 210-4 32 31
155-9 21 20 215-9 33 32
160-4 22 21 220-4 34 33
165-9 23 22 225-9 35 34
170-4 24 23 230+ 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.

 

 

© Copyright 23 March 2011, subject to final legislation. For information only. Always seek professional advice before acting.
Vans for private use 2011/12 2010/11
Chargeable amount £3,000 £3,000
No charge if zero emissions, or private use is limited to journeys between home and work