Vehicles
Vehicle Benefits
- Van Benefit
- Vehicle Benefit
- Fuel Benefit
- 2010/2011
- £3,000
- £500
- 2009/2010
- £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
- Nil emissions
- less than 75 gram CO2
- less than 120 gram CO2
- less than 135 gram CO2
- every 5 grams CO2 per km
- > 240 grams CO2 per km
- 0.00%
- 5.00%
- 10.00%
- 15.00%
- 1.00%
- 35.00%
- 10.00%
- 10.00%
- 10.00%
- 15.00%
- 1.00%
- 35.00%
Notes
Diesel cars add 3% to above to a maximum of 35%.
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.
Reliable emissions data is not widely available for cars registered before 1st January 1998. For them, the following taxable percentages apply, regardless of fuel type.
- 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.
- 2010/2011
- £18,000
- 2009/2010
- £16,900
Fixed Profit Car Scheme
For 2010/11 and 2009/10
- 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 1.63p per mile - subject to fuel vouchers