Tax Rates & Allowances 2014/15

Car, Van and Fuel Benefits

Company cars 2014/15

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

% of car’s list price taxed

up to 94 11
95 12
100 13
105 14
110 15
115 16
120 17
125 18
130 19
135 20
140 21
145 22
150 23
155 24
160 25
165 26
170 27
175 28
180 29
185 30
190 31
195 32
200 33
205 34
210 and above 35

Car fuel benefit 2014/15

£21,700 x ‘appropriate percentage’*

*Percentage used to calculate the taxable benefit of the car for which the fuel is provided.

Van benefit per vehicle 2014/15

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.