Car Benefit For Employees 2011

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.

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ICAEW The Chartered Institute of Taxation ACCA IPG IR