| Car/fuel benefit |
| - Taxable benefit for cars is based on a maximum 35% of list price, reduced according to the car’s level of CO2 emissions. |
| - Minimum benefit is 10% of list price where CO2 emissions do not exceed 120 g/km for 2008-09 and 2009-10. |
| - Benefit is 15% of list price for cars with emissions of 135 g/km or less for 2008-09 and 2009-10 (to be reduced to 130 g/km from 2010-11). |
| - Minimum will increase by 1% for each 5 g/km of extra CO2 emissions, subject to a maximum of 35% of list price. |
| - Diesel cars subject to an extra 3% charge (maximum of 35%). |
| - Where free fuel for private use is provided, tax charge on fuel is calculated according to scale rate charge as above, applied to a standard figure of £16,900 for 2008-09 onwards. |
| - Further discounts can apply to car and fuel benefit for energy efficient cars. |
