Company cars 2011/12 |
CO2 emissions (gm/km)
(round down to nearest 5gm/km) |
% of car's list price taxed |
up to 125 |
15 |
130 |
16 |
135 |
17 |
140 |
18 |
145 |
19 |
150 |
20 |
155 |
21 |
160 |
22 |
165 |
23 |
170 |
24 |
175 |
25 |
180 |
26 |
185 |
27 |
190 |
28 |
195 |
29 |
200 |
30 |
205 |
31 |
210 |
32 |
215 |
33 |
220 |
34 |
225 and above |
35 |
Company cars
- For diesel cars add a 3% supplement but maximum still 35%.
- A 0% rate applies to cars which cannot emit CO2 when driven.
- A 5% rate applies to non-electric cars with emissions which do not exceed 75gm/km.
- A 10% rate applies to non-electric cars with emissions of no more than 120gm/km.
- The diesel supplement can apply to 75 and 120 gm/km cars.
- For cars registered before 1 January 1998 the charge is based on engine size.
- The list price includes accessories and is not subject to an upper limit.
- The list price is reduced for capital contributions made by the employee up to £5,000.
Car fuel benefit 2011/12
£18,800 x 'appropriate percentage'*
*Percentage used to calculate the taxable benefit of the car for which the fuel is provided.
The charge does not apply to certain environmentally friendly cars.
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 2011/12
Van benefit £3,000
Fuel benefit £550
The charges do not apply to vans which cannot emit CO2 when driven or if a 'restricted private use condition' is met throughout the year.
