Tax Rates & Allowances Menu
- Income Tax Rates
- Income Tax Reliefs
- Tax Credits
- Pension Premiums
- Car, Van and Fuel Benefits 2013/14
- Mileage Allowance Payments
- Individual Savings Accounts (ISAs)
- Corporation Tax
- Capital Allowances
- Value Added Tax
- Capital Gains Tax
- Inheritance Tax
- Stamp Duty & Stamp Duty Land Tax
- National Insurance
- Main Social Security Benefits
- Self Assessment: Key Dates 2013/14
Car, Van and Fuel Benefits
Company cars 2013/14
% of cars list price taxed
|up to 94||10|
|215 and above||35|
- For diesel cars add a 3% supplement but maximum still 35%.
- A 0% rate applies to cars which cannot emit CO
- 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 CO