Car and Fuel Benefits

Taxable amount based on car's list price when new. Charge varies according to CO2 emissions in grams per kilometre.

Co₂emissions in grams per kilometre

Petrol, Hybrid Dual Fuels, E85, LPG

All Diesel engines *

1-75 unrounded

76 - 119

120 unrounded

121-124

125

130

135

140

145

150

155

160

165

170

175

180

185

190

195

200

205

210

215

220

225

1. The exact CO2 figure does not end in 0 or 5, round down to the nearest 5g/km for cars with emissions of 125g/km or more unless specified as above.

* Except diesel-electric hybrids, which do not attract the 3% surcharge.

The above tables will be revised in line with inflation from 6/4/2014

Vans

2012/13

2011/12

Vans regardless of age

£3,000

Fuel scale charge

£550

£500

Electric Van

Nil*

From 2007/08 all vans regardless of age have been be taxed via an individual employee’s tax code at a value of £3,000.

Car Fuel	2012/13	2011/12
Charged on a flat figure of	£20,200	£18,800
% charge as per the CO₂ emissions above
Minimum charge	£2,020	£1,880
Maximum charge	£7,070	£6,580

Revenue approved mileage rates	First 10,000 miles	Excess over 10,000 miles
Cars and vans	45p	25p
Motor cycles	24p	24p
Bicycles	20p	20p

There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.
* for 5 years from 06/04/2010
Van and van fuel benefits are to be frozen for one year from 6/4/12 and then to increase by inflation from 6/4/2013

Back to Tax Tables

To find out more about how we can help you, please contact Carvill & Johnson in Northfield, Birmingham.