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 |