Company car benefits

  • Taxable benefit is a percentage of the full list price less any capital contribution made by the employee.
  • For cars with no CO2 emissions no benefit is charged. 
  • For cars with CO2 emissions of up to 75g/km the benefit is 5%.
  • For cars with CO2 emissions of 76-99g/km the benefit is 10%.
  •  For cars with CO2 emissions of 100g/km the benefit is 11%.
  • Taxable benefit is increased by 1% for every 5g/km over 100g/km subject to a maximum of 35% (at or above 220g/km). 
  • A 3% surcharge applies to diesel-powered cars (excluding diesel hybrids) subject to a maximum of 35%. 
  • Fuel benefit scale charge applies where employer provides private fuel (£20,200 multiplied by car benefit percentage). 

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Click here to download our 2012 - 2013 Tax Rate card

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