Company car benefits

The taxable benefit is a percentage of the full list price less any capital contribution made by the employee. The 2014-15 percentage is based on the CO2 emissons of the car.

Emissions Petrol Diesel
1 - 75g/km 5% 8%
76 - 94g/km 11% 14%
95g/km 12% 15%
Over 95g/km add 1% for every 5g/km
Maximum 35% 35%


For cars with no CO2 emissions no benefit is charged.

Different rates apply to cars registered before 1 January 1998.

Fuel benefit scale charge applies where employer provides private fuel (£21,700 multiplied by car benefit percentage).


Download our 2014 - 2015 Tax Rate card


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