| Tax year 2010/11
Car Scale Benefits
Benefit based on 15% to 35% of list price, dependant on Co2
Emissions
Supplement of 3% for most diesel cars, subject to a maximum
charge of 35%
Electric cars 0% charge from 06/04/10 for 5 years
No adjustment for business mileage or additional cars
Cars without an approved figure of Co2 emissions will be
taxed according to their engine size.
Special rules apply to LPG and dual fuel cars, cars over 15
years old at the end of the tax year and to the value of
accessories.
Car Fuel Benefit
The fuel benefit is a percentage of £18000.00. The
percentage is the same as used for the company car benefit.
Private use of Company
Vans
Vans available for private use- Taxable benefit= £3000.00 A
further charge of £550.00 for private use of fuel is chargeable
if applicable.
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