| 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 which do not exceed 120gm/km.
- The diesel supplement can apply to 75 and 120gm/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.
Disclaimer
