Car Benefits
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 Car Benefit Assessment 2009/10
Charge based on a percentage of the initial list price of the car, including accessories, delivery charges and VAT. Start with the car’s C02 emissions, in grams per kilometre. Deduct 135 and then divide the result by 5. Round down (e.g. 4.9=4) and then add 15 (petrol) or 18 (diesel). The result is the taxable percentage. List price is subject to an upper limit of £80,000.
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Petrol
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Diesel
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Minimum rate
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10%
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13%
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Maximum rate
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35%
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35%
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Reliable emissions data is not widely available for cars registered before 1 January 1998. For them, the taxable percentage figures are:
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Up to 1400cc
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15%
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15%
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| 1401-2000cc |
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22%
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| Over 2000cc |
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35%
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Company vans are charged at £3,000 where the restricted private use condition is not met. In addition, there is a £500 fuel charge where fuel is provided for both business and private puposes.
Employee contributions for private use are deducted from the taxable figure.
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For 2009/10 the taxable car fuel benefit is calculated as the car benefit percentage (see above) of £16,900
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Tax Free Mileage allowances
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Up to 10,000 miles
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Over 10,000 miles
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Flat rate
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40p
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25p
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