| CO2 emmissions | % of | Company Cars | |||
| (gm/km) | car's list | • For diesel cars add a 3% supplement but maximum still 35%. Euro IV | |||
| (round down to | price | diesel cars registered here before 1 January 2006 do not suffer the 3% | |||
| nearest 5gm/km) | taxed | supplement. | |||
| up to 130 | 15 | • Discounts apply to certain environmentally friendly cars. | |||
| 135 | 16 | • A 10% rate applies to non-electric cars with emissions of no more than | |||
| 140 | 17 | 120gm/km. Environmentally friendly discounts do not apply to these | |||
| 1450 | 18 | cars but the diesel supplement does. | |||
| 150 | 19 | • For cars registered before 1 January 1998 the charge is based on | |||
| 155 | 20 | engine size | |||
| 160 | 21 | • The list price includes accessories and is subject to an upper limit | |||
| 165 | 22 | of £80,000. | |||
| 170 | 23 | • The list price is reduced for capital contributions made by the employee | |||
| 175 | 24 | up to £5,000 | |||
| 180 | 25 | ||||
| 185 | 26 | Car Fuel Benefit | |||
| 190 | 27 | £18,000 x 'approximate percentage'* | |||
| 195 | 28 | *Percentage is used to calculate the taxable benefit of the car for which the | |||
| 200 | 29 | fuel is provided. | |||
| 205 | 30 | The charge is proportionately reduced if provision of private fuel | |||
| 210 | 31 | ceases part way through the year. The fuel benefit is reduced to nil | |||
| 215 | 32 | only if the employee pays for all private fuel. | |||
| 220 | 33 | ||||
| 225 | 34 | Van Benefit per vehicle 2010/11 | |||
| 230 and above | 35 | Van benefit £3,000 | |||
| Fuel benefit £550 | |||||
| The charges do not apply to certain environmentally friendly vans or if a | |||||
| restrictd private use condition' is met throughout the year | |||||
