Vehicles

Vehicle Benefits

Chargeable on employees earning £8,500 (including benefits) and on all directors.

  • Van Benefit
  • up to four years old
  • fuel benefit
  • 2009/2010
  • £3,000
  • £500
  • 2008/2009
  • £3,000
  • £500

Notes

No benefit arises if employee is required to take the van home and there is no other private use.

  • Car Benefit
  • less than 120 gram CO2
  • less than 135 gram CO2
  • every 5 grams CO2 per km
  • > 240 grams CO2 per km
  • 10.00%
  • 15.00%
  • 1.00%
  • 35.00%
  • 10.00%
  • 15.00%
  • 1.00%
  • 35.00%

Notes

Car benefits are calculated as percentage of list price.

The list price is subject to a ceiling of £80,000.

The list price is reduced by employee contributions of up to £5,000, which reduce car benefits pro rata.

  • Older cars
  • pre 1st January 1998
  • <1400cc
  • 15.00%
  • <2000cc
  • 22.00%
  • >2001cc
  • 32.00%
  • Standard Fuel Charge
  • The Standard Fuel Benefit is multiplied by the car benefit percentage.
  • 2009/2010
  • £16,900
  • 2008/2009
  • £16,900

Fixed Profit Car Scheme

For 2009/10 and 2008/09

  • Cars
  • Motorcycle
  • Bicycle
  • > 10,000 miles
  • 40p
  • 24p
  • 20p
  • < 10,000 miles
  • 25p
  • 24p
  • 20p

VAT input on total business car mileage is calculated at a rate of 1.79p per mile - subject to fuel vouchers