Please contact us if you have any questions

Tax Rates & Allowances

Menu of rates »

Car, Van and Fuel Benefits

Company cars 2013/14

CO2 emissions (gm/km) (round down to nearest 5gm/km)

% of car’s list price taxed

up to 94 10
95 11
100 12
105 13
110 14
115 15
120 16
125 17
130 18
135 19
140 20
145 21
150 22
155 23
160 24
165 25
170 26
175 27
180 28
185 29
190 30
195 31
200 32
205 33
210 34
215 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 2013/14

£21,100 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 2013/14

  • Van benefit £3,000
  • Fuel benefit £564

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.