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Car and Fuel Tax Benefits

When a company car is made available for the private use of an employee a ‘benefit in kind’ value is calculated in relation to the car, and the fuel if that is also provided for private use.

Car and Fuel Tax Benefits Table

List based on car’s list price when purchased. Tax charge is established on cars CO2 emission in grams per kilometer. (Car and Fuel Benefits table 2013-2014).

Vehicle CO2 in grams per kilometer Petrol % Diesel %
0 0 0
1-75 5 8
76-94 10 13
95-99 11 14
100 12 15
105 13 16
115-120 15 18
121-124 16 19
125 17 20
130 18 21
135 19 22
140 20 23
145 21 24
150 22 25
155 23 26
160 24 27
165 25 28
170 26 29
175 27 30
180 28 31
185 29 32
190 30 33
195 31 34
200 32 35
205 33 35
210 34 35
215 35 35
220 and over 35 35
Car Fuel 2013/14
Charged on a flat figure of £21,100
% charge as CO2 emissions table above
Minimum charge £0
Maximum charge £7,385
Vans      2013/14
Vans irrelevant of age         £3,000
Fuel scale charge £564
Electric Vans £0
Revenue Approved Mileage First 10 000 miles in pence First 10 000 miles in pence
Cars & Vans 45p 25p
Motorcycles 24p 24p
Bicycles 20p 20p

*There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.

Car and Fuel Tax Benefits Calculator

If you wish to calculate and fuel benefit please use the HMRC – Car and Fuel Benefit Calculator.

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