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Tax Rates & Allowances

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Car, Van and Fuel Benefits 2012/13

Company cars 2012/13

CO2 emissions (gm/km) (round down to nearest 5gm/km) % of car’s list price taxed
up to 99 10
100 11
105 12
110 13
115 14
120 15
125 16
130 17
135 18
140 19
145 20
150 21
155 22
160 23
165 24
170 25
175 26
180 27
185 28
190 29
195 30
200 31
205 32
210 33
215 34
220 and above 35
  • 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 cars with emissions which do not exceed 75gm/km when driven. The diesel supplement can apply to 75gm/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.
  • Special rules may apply to cars provided for disabled employees.

Car fuel benefit 2012/13

£20,200 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 2012/13 and 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.