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Taxable amount based on car's list price when new. Charge varies according to CO2 emissions in grams per kilometre.
Co2 emissions in grams per kilometre
Petrol, Hybrid Dual Fuels, E85, LPG
All Diesel engines *
%
1-75 unrounded
5
8
76 - 119
10
13
120 unrounded
121-124
15
18
125
130
16
19
135
17
20
140
21
145
22
150
23
155
24
160
25
165
26
170
27
175
28
180
29
185
30
190
31
195
32
200
33
205
34
210
35
215
220
225
1. The exact CO2 figure does not end in 0 or 5, round down to the nearest 5g/km for cars with emissions of 125g/km or more unless specified as above.
* Except diesel-electric hybrids, which do not attract the 3% surcharge.
The above tables will be revised in line with inflation from 6/4/2014
Vans
2012/13
2011/12
Vans regardless of age
£3,000
Fuel scale charge
£550
£500
Electric Van
-
Nil*
From 2007/08 all vans regardless of age have been be taxed via an individual employee’s tax code at a value of £3,000.
Car Fuel
Charged on a flat figure of
£20,200
£18,800
% charge as per the CO2 emissions above
Minimum charge
£2,020
£1,880
Maximum charge
£7,070
£6,580
Revenue approved mileage rates
First 10,000 miles
Excess over 10,000 miles
Cars and vans
45p
25p
Motor cycles
24p
Bicycles
20p
There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.
* for 5 years from 06/04/2010
Van and van fuel benefits are to be frozen for one year from 6/4/12 and then to increase by inflation from 6/4/2013
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