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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.