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 |