Tax Rates >> Car & Fuel Benefits

Car & Fuel Benefits


The following rates apply for 2013/14:

CO2 emissions grams per kilometre Petrol
% of list price
Diesel
% of list price
1 - 75 5 8
76 - 94 10 13
95 - 99 11 14
100 - 104 12 15
105 - 109 13 16
110 - 114 14 17
115 - 119 15 18
120 - 124 16 19
125 - 129 17 20
130 - 134 18 21
135 - 139 19 22
140 - 144 20 23
145 - 149 21 24
150 - 154 22 25
155 - 159 23 26
160 - 164 24 27
165 - 169 25 28
170 - 174 26 29
175 - 179 27 30
180 - 184 28 31
185 - 189 29 32
190 - 194 30 33
195 - 199 31 34
200 - 204 32 35
205 - 209 33 35
210 - 214 34 35
215 and above 35 35
2013/14


To find the CO2 figure for your car, you can...

For cars registered from 1 January 1998 with no CO2 emissions figures, the tax charge is 15% of the list price for engines up to 1,400 cc, 22% for engines of 1,401 cc to 2,000 cc and 32% for engines above 2,000 cc

Where cars have zero CO2 emissions in all circumstances, the car benefit charge is reduced to zero

List price is reduced for capital contributions made by the employee up to £5,000

Employee contributions reduce the taxable benefit by the amount paid

There are various discounts on the percentages for car driven on alternative fuels

Fuel Benefits:

The car fuel benefit is calculated by applying the above car benefit percentage to a figure of £18,800 (2010/11 - £18,000)

The fuel benefit 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