- Taxable benefit for cars is based on a maximum of 35% of list price, reduced according to the car’s level of CO2 emissions.
|
- Zero Emission cars taxable at 0% (until 2014-15)
|
- Where CO2 emissions do not exceed 75g / km benefit is 5% of list price (until 2014-15)
|
- Benefit is 10% of list price for cars with CO2 emissions up to 120g / km for 2011-12
|
- Benefit is 15% of list price for cars with CO2 emissions up to 125 g/km for 2011-12
|
- Minimum will increase by 1% for each 5 g/km of extra CO2 emissions*.
|
- Diesel cars subject to an extra 3% charge*.
|
- 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 £18,800 for 6 April 2011.
|
|
* Subject to a maximum of 35% of list price. |
