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Company cars 2017 -18
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CO2 emissions
(g/km)
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% of car’s list price taxed
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CO2 emissions
(g/km)
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% of car’s list price taxed
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CO2 emissions
(g/km)
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% of car’s list price taxed
|
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0 - 50
|
9
|
125 - 129
|
24
|
170 - 174
|
33
|
|
51 to 75
|
13
|
130 - 134
|
25
|
175 - 179
|
34
|
|
76 to 94
|
17
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135 - 139
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26
|
180 - 184
|
35
|
|
95 to 99
|
18
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140 - 144
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27
|
185 - 189
|
36
|
|
100 - 104
|
19
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145 - 149
|
28
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190 and above
|
37
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105 - 109
|
20
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150 - 154
|
29
|
|
|
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110 - 114
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21
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155 - 159
|
30
|
|
|
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115 - 119
|
22 |
160 - 164
|
31
|
|
|
|
120 - 124
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23
|
165 - 169
|
32
|
|
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There is a diesel supplement of 3% for all bands, subject to a maximum rate of 37%.
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Car fuel benefit
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£22,200 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).
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The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.
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Van benefit per vehicle
|
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Van benefit
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£3,230
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Fuel benefit
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£610
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Disclaimer
In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually and unintentional errors can occur and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read - contact us first for advice on how it may affect your individual circumstances.
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