Car Benefit for Employees
Taxable amount based on car's list price when new up to £80,000 Charge varies according to CO2 emissions in grams per kilometre.
| CO2 g/km | % of price | CO2 g/km | % of price | ||
|---|---|---|---|---|---|
| 2010/11 | 2009/10 | 2010/11 | 2009/10 | ||
| 75 or less | 5 | 10 | 180-4 | 25 | 24 |
| 76-120 | 10 | 10 | 185-9 | 26 | 25 |
| 121-134 | 15 | 15 | 190-4 | 27 | 26 |
| 135-9 | 16 | 15 | 195-9 | 28 | 27 |
| 140-4 | 17 | 16 | 200-4 | 29 | 28 |
| 145-9 | 18 | 17 | 205-9 |
30 | 29 |
| 150-4 | 19 | 18 | 210-4 | 31 | 30 |
| 155-9 | 20 | 19 | 215-9 | 32 | 31 |
| 160-4 | 21 | 20 | 220-4 | 33 | 32 |
| 165-9 | 22 | 21 | 225-9 | 34 | 33 |
| 170-4 | 23 | 22 | 230-4 | 35 | 34 |
| 175-9 | 24 | 23 | 235+ | 35 | 35 |
| Further reduction may apply for LPG, bi-fuel, E85 and hybrid cars | |||||
| Diesels not meeting Euro IV or registered after 31 December 2005: add 3% subject to maximum charge of 35% | |||||
| Zero emission cars, including electric-only: no taxable benefit from 6 April 2010 | |||||
| 2010/11 | 2009/10 | |
|---|---|---|
| Chargeable Amount | £3,000 | £3,000 |