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Car Benefit for Employees
Taxable amount based on car's list price when
new up to £80,000.
Charge varies according to CO2
emissions in grams per kilometre.
The exact CO2 figure is always
rounded down to the nearest 5g/km.
| CO2 g/km |
% of
price |
| |
05-06 |
04-05 |
| 0-144 |
15 |
15 |
| 145-9 |
16 |
15 |
| 150-4 |
17 |
16 |
| 155-9 |
18 |
17 |
| 160-4 |
19 |
18 |
| 165-9 |
20 |
19 |
| 170-4 |
21 |
20 |
| 175-9 |
22 |
21 |
| 180-4 |
23 |
22 |
| 185-9 |
24 |
23 |
| 190-4 |
25 |
24 |
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| CO2 g/km |
% of price |
| |
05-06 |
04-05 |
| 195-9 |
26 |
25 |
| 200-4 |
27 |
26 |
| 205-9 |
28 |
27 |
| 210-4 |
29 |
28 |
| 215-9 |
30 |
29 |
| 220-4 |
31 |
30 |
| 225-9 |
32 |
31 |
| 230-4 |
33 |
32 |
| 235-9 |
34 |
33 |
| 240-4 |
35 |
34 |
| 245+ |
35 |
35 |
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| Diesels not meeting Euro
IV, add 3% subject to maximum charge of 35%. |
| Vans - taxable amount for
private use 04-06 |
| Age under 4 years on 5 April: £500
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Age 4 years and over on 5 April:
£350 |
| 05-06 No
charge if private use is limited to journeys between home and work. |
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| © Copyright March 2005, subject to Finance Act |
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