Car benefit assessment 2010/11

Charge based on a percentage of the initial list price of the car, including accessories, delivery charges and VAT. The percentage depends on the car's level of CO₂ emissions.

CO₂ emissions gm/km	Electric cars	75	120	130	135	220	225	230
2009/10	9%	10%	10%	15%	15%	32%	33%	34%
2010/11	0%	5%	10%	15%	16%	33%	34%	35%

* For each 5 grams per kilometre above 120 grams per kilometre increase % by 1 percentage point. Supplement by 3% if car runs solely on diesel, maximum charge is 35%. Until 2011/12, no supplement applies for Euro IV compliant diesel cars first registered before 1 January 2006. For cars emitting over 120 grams per kilometre, there is currently a 3% reduction for petrol/electric hybrids and a 2% reduction for cars run on E85 fuel (85% bio-ethanol and 15% unleaded petrol).

Approved mileage rates

	First 10,000 business miles in the tax year	Each mile over 10,000 miles in the tax year
Cars and vans	40p	25p
Motorcycles	24p	24p
Bicycles	20p	20p
Each passenger in cars and vans only	5p	5p

Fuel Scale Charges

The fuel scale charge is based on multiplying the relevant CO2 emission rate by £16,900 (2009/10) and £18,000 (2010/11). The scale figures apply regardless of the amount of private fuel provided unless the employee reimburses the employer for the full cost.

[ previous ] | [ next ]

Home | Disclaimer | Privacy