Car Benefit For Employees 2014

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
2014/15 2013/14
75 or less 5 5
76-94 11 10
95-99 12 11
100-4 13 12
105-9 14 13
110-4 15 14
115-9 16 15
120-4 17 16
125-9 18 17
130-4 19 18
135-9 20 19
140-4 21 20
145-9 22 21
150-4 23 22
CO2
g/km
% of price
2014/15 2013/14
155-9 24 23
160-4 25 24
165-9 26 25
170-4 27 26
175-9 28 27
180-4 29 28
185-9 30 29
190-4 31 30
195-9 32 31
200-4 33 32
205-9 34 33
210-4 35 34
215-9 35 35
220+ 35 35

Diesels: add 3% subject to maximum charge of 35%.

Zero emission cars, including electric-only: no taxable benefit.

Fuel benefit 2014/15 2013/14
Multiply the CO2% used for the car benefit by: £21,700 £21,100
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ICAEW The Chartered Institute of Taxation ACCA IPG IR