Car & Fuel Benefits

Car benefits

Taxable amount based on car's list price when new up to £80,000. Charge varies according to CO2 emissions in grams per kilometre.
Co2 emissions g/km	Petrol or Pre-2006 Euro IV diesel engine	Other diesel engines	Hybrid petrol/electric engine	E85, LPG pr dual LPG & petrol
	%	%	%	%
120 or less	10	13	10	10
121-139	15	18	12	13
140-144	16	19	13	14
145-149	17	20	14	15
150-154	18	21	15	16
155-159	19	22	16	17
160-164	20	23	17	18
165-169	21	24	18	19
170-174	22	25	19	20
175-179	23	26	20	21
180-184	24	27	21	22
185-189	25	28	22	23
190-194	26	29	23	24
195-199	27	30	24	25
200-204	28	31	25	26
205-209	29	32	26	27
210-214	30	33	27	28
215-219	31	34	28	29
220-224	32	35	29	30
225-229	33	35	30	31
230-234	34	35	31	32
235 and over	35	35	32	33

1. The exact CO2 figure is rounded down to the lower 5g/km for cars with emission of 125g/km or more.
2. Euro IV diesel cars registered before 1/1/06 are treated as petrol cars. Euro IV diesel cars registered from 2006 are treated as other diesels

Vans	2008/09	2007/08
All vans regardless of age	£3,000	£3,000
Fuel scale charge	£500	£500
From 2007/08 all vans regardless of age will be taxed through your tax code at a value of £3,000.

Car Fuel	2008/09	2007/08
Charged on a flat figure of	£16,900	£14,400
% charge as per the Co2 emissions above
Minimum charge	£1,690	£2,160
Maximum charge	£5,915	£5,040

Revenue approved mileage rates	First 10,000 miles	Excess over 10,000 miles
Cars and vans	40p	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 information of users: This material is published for the information of clients. It provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.

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