Tax Rates & Allowances 2015/16

Car, Van and Fuel Benefits

Company cars 2015/16

CO2 emissions (gm/km)

(round down to nearest 5gm/km)

% of car's list price taxed

0-50* 5
51-75* 9
76-94* 13
95 14
100 15
105 16
110 17
115 18
120 19
125 20
130 21
135 22
140 23
145 24
150 25
155 26
160 27
165 28
170 29
175 30
180 31
185 32
190 33
195 34
200 35
205 36
210 and above 37

*Rounding down to the nearest 5gm/km does not apply.

Car fuel benefit 2015/16

£22,100 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 2015/16

The charges do not apply to vans if a 'restricted private use condition' is met throughout the year.
A reduced charge may be due if the van cannot in any circumstances emit CO2 by being driven.