Car, Van and Fuel Benefits

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.

For more information please see our Tax Rates and Allowances information
or please Contact Us.