budget report 2011

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Car Benefit For Employees

Taxable amount based on car's list price when new.

Charge varies according to CO2 emissions in grams per kilometre

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

CO2
g/km
% of price
 

2011/12 2010/11
75 or less 5
5
76-120 10 10
121-9 15 15
130-4 16 15
135-9 17 16
140-4 18 17
145-9 19 18
150-4 20 19
155-9 21 20
160-4 22 21
165-9 23 22
170-4 24 23
 
CO2
g/km
% of price
 

2011/12 2010/11
175-9 25 24
180-4 26 25
185-9 27 26
190-4 28 27
195-9 29 28
200-4
30 29
205-9 31 30
210-4 32 31
215-9 33 32
220-4 34 33
225-9 35 34
230+ 35 35
Diesels: add 3% subject to maximum charge of 35%.
Zero emission cars, including electric-only: no taxable benefit.
Vans for private use 2011/12 2010/11
Chargeable amount £3,000 £3,000

No charge if: zero emissions, or private use is limited to journeys between home and work.