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Car and fuel scale benefits
For tax year 2010/11:
Cars for directors and employees earning £8,500 p.a. or more:
Car benefit: Percentage (see below) of list price (max £80k)
Fuel benefit Percentage (see below) of £16,900
- Cars registered from 1 January 1998
- CO2 emissions (g/km) %
Up to 120 10
121-130 15
Each additional 5 (round down) Further 1
220 and over 35
- Diesel cars: 3% surcharge (subject to 35% maximum) unless meet Euro IV standard and car registered before 1st Jan 2006
- Bi-fuel, road fuel gas, hybrid and electric cars: discounted rates
- Cars registered before 1 January 1998:
%
Up to 1400cc 15
1401-2000cc 22
Over 2000cc 32
Fuel benefit charge for provision of fuel for private motoring is the relevant CO2 percentage for your car multiplied by £18,000(2009/10: £16,900)
Visit www.vca.gov.uk or www.smmt.co.uk to check emmission levels for your car.
Van benefits
For 2010/11 the taxable benefit for significant private use of a van is £3,000.
The fuel scale charge for a van with significant private use is a flat £500.
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