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Worcestershire Office
Abbeydale House,
166 Easemore Road,
Riverside, Redditch,
B98 8HE

Tel: 01527 68235

 

Birmingham Office
1st Floor,
2 Snow Hill,
Birmingham,
B4 6GA

Tel: 0121 231 3315

 

 

Tax Rates and ResourcesTax Rates & Resources | Useful Forms & Information
Car & Fuel Benefits
Tax year 2015/16

 

Car Scale Benefits

Benefit is based on 5% to 37% of list price, dependant on Co2 Emissions

CO2 emissions (gm/km)
(round down to nearest 5gm/km)
% of car's list price taxed
up to 50* 5
51 to 75* 9
76 to 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

 

Company Cars

 

For diesel cars add 3% supplement but maximum 37%.

For cars registered before 1st 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

 

The fuel benefit is a percentage of 22,100. The 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.

 

Private use of Company Vans

 

Vans available for private use - Taxable benefit = 3150.00

A further charge of 594.00 for private use of fuel is chargeable if applicable.

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.

 

 

 

 

 

 



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