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.
CO2
g/km
% of price
2010-11 2009-10
75 or less 5 10
76-120 10 10
121-134 15 15
135-9 16 15
140-4 17 16
145-9 18 17
150-4 19 18
155-9 20 19
160-4 21 20
165-9 22 21
170-4 23 22
175-9 24 23
 
CO2
g/km
% of price
2010-11 2009-10
180-4 25 24
185-9 26 25
190-4 27 26
195-9 28 27
200-4 29 28
205-9 30 29
210-4 31 30
215-9 32 31
220-4 33 32
225-9 34 33
230-4 35 34
235+ 35 35
 
Further reductions may apply for LPG, bi-fuel, E85 hybrid and electric cars.
 
Diesels not meeting Euro IV or registered after 31 December 2005, add 3% subject to maximum charge of 35%.
 
Zero emission cars, including electric-only no taxable benefit from 6 April 2010
 
Vans for private use 2010/11 2009/10
Chargeable amount 3,000 3,000
 
No charge if zero emission (2010/11), or private use is limited to journeys between home and work.