Car, Van and Fuel Benefits

Company Cars 2015/16

CO2 emissions (gm/km) 
(round down to nearest 5gm/km)
% of car's list price taxed
up to 50 5
51 9
76 13
95 14
100 15
105 16
110 17
115 18
120 19
125 20
130 21
135 22
140 23
145 24
150 25
155 26
160 27
165 28
170 29
175 30
180 31
185 32
190 33
195 34
200 35
205 36
210 and above 37
Company car benefit
  • For diesel cars add a 3% supplement but maximum still 37%.
  • A 0% rate applies to cars which cannot emit CO2 when driven.
  • A 5% rate applies to cars with emissions which do not exceed 50 gm/km when driven. The diesel supplement can apply to 50 gm/km cars.
  • For cars registered before 1 January 1998 the charge is based on engine size.
  • The list price includes accessories and is not subject to an upper limit.
  • The list price is reduced for capital contributions made by the employee up to £5,000.
  • Special rules may apply to cars provided for disabled employees.
Car fuel benefit 2015/16

£22,100 x 'appropriate percentage'*

*Percentage used to calculate the taxable benefit of the car for which the fuel is provided.
The charge does not apply to certain environmentally friendly cars.

The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.

Van benefit per vehicle 2015/16

Van benefit £3,150

Fuel benefit £594

The charges do not apply to vans which cannot emit CO2 when driven or if a 'restricted private use condition' is met throughout the year.

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