| 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 15% of list price where CO2 emission does not exceed 140 g/km (2005-06 to 2007-08). 135 g/km for 2008-2009. |
| - Minimum will increase by 1% for each 5 g/km of extra CO2 emission, subject to a maximum of 35% of list price. |
| - For cars with CO2 maximum emissions of 120 g/km benefit reduced to 10% of list price from 6.4.08. |
| - 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 £14,400. |
| - Further discounts can apply to car and fuel benefit for energy efficient cars. |
