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Tax Tables

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Car and Fuel Benefits

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

Co2 emissions in grams per kilometre

Petrol, Hybrid Dual Fuels, E85, LPG

All Diesel engines *

 

%

%

1-75 unrounded

5

8

76 - 119

10

13

120 unrounded

10

13

121-124

15

18

125

15

18

130

16

19

135

17

20

140

18

21

145

19

22

150

20

23

155

21

24

160

22

25

165

23

26

170

24

27

175

25

28

180

26

29

185

27

30

190

28

31

195

29

32

200

30

33

205

31

34

210

32

35

215

33

35

220

34

35

225

35

35


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

£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

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© 2012

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