Taxable amount based on car's list price when new up to £80,000
Charge varies according to CO2 emissions in grams per kilometre.

 

Car Benefits for Employees
CO2 g/km % of price
2010/11		 % of price
2009/10		 CO2 g/km % of price
2010/11		 % of price
2009/10
75 or less 5 10 180-4 25 24
76-120 10 10 185-9 26 25
121-134 15 15 190-4 27 26
© Copyright 22 June 2010, subject to final legislation. For information only. Always seek professional advice before acting.
135-9 16 15 195-9 28 27
140-4 17 16 200-4 29 28
145-9 18 17 205-9 30 29
150-4 19 18 210-4 31 30
155-9 20 19 215-9 32 31
160-4 21 20 220-4 33 32
165-9 22 21 225-9 34 33
170-4 23 22 230-4 35 34
175-9 24 23 235+ 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 from 6 April 2010

 

 

© Copyright 22 June 2010, subject to final legislation. For information only. Always seek professional advice before acting.
Vans for private use 2010/11 2009/10
Chargeable amount £3,000 £3,000
No charge if zero emissions (2010/11), or private use is limited to journeys between home and work