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Car and Fuel Benefits
Car Benefits - % of Car's List Price Taxed
CO2 emissions (gm/km) (round down to nearest 5gm/km) |
2019-20 |
2018-19 |
Petrol |
Diesel |
Petrol |
Diesel |
0 * |
- |
- |
- |
- |
0 - 50 * |
16% |
20% |
13% |
17% |
51 - 75 * |
19% |
23% |
16% |
20% |
76 - 94 * |
22% |
26% |
19% |
23% |
95 |
23% |
27% |
20% |
24% |
100 |
24% |
28% |
21% |
25% |
105 |
25% |
29% |
22% |
26% |
110 |
26% |
30% |
23% |
27% |
115 |
27% |
31% |
24% |
28% |
120 |
28% |
32% |
25% |
29% |
125 |
29% |
33% |
26% |
30% |
130 |
30% |
34% |
27% |
31% |
135 |
31% |
35% |
28% |
32% |
140 |
32% |
36% |
29% |
33% |
145 |
33% |
37% |
30% |
34% |
150 |
34% |
37% |
31% |
35% |
155 |
35% |
37% |
32% |
36% |
160 |
36% |
37% |
33% |
37% |
165 |
37% |
37% |
34% |
37% |
170 |
37% |
37% |
35% |
37% |
175 |
37% |
37% |
36% |
37% |
180 and above |
37% |
37% |
37% |
37% |
* Rounding down to the nearest 5gm/km does not apply.
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Company Cars
- Euro IV diesel cars registered before 1st January 2006 do not suffer the supplement.
- A 0% rate applies to electric cars.
- For cars registered before 1 January 1998 the charge is based on engine size.
- The list price includes accessories and is not subject to an upper limit.
- The list price is reduced for capital contributions made by the employee up to £5,000.
- Special rules may apply to cars provided for disabled employees.
- The Car Benefit is calculated by multiplying the appropriate % above by the car's list price.
- From 6 April 2018:
- Diesel cars that meet the Real Driving Emissions standard (legislated as NOx <80mg/km and known as Euro6d) will be exempt from the supplement.
- For other diesel cars, the percentage is calculated as the petrol percentage plus 4%, to a maximum of 37%.
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Car Fuel Benefits
|
2019-20 |
2018-19 |
Car fuel benefit multiplier |
£24,100 |
£23,400 |
- Car Fuel Benefit is calculated by multiplying the Car Fuel Benefit Multiplier by the appropriate % from the CO2 Emissions table above.
- 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.
- The appropriate percentage for electric cars for the purposes of company tax for 2019-20 is 13% (2018-19: 16%, and then dropping significantly to 2% from 2020-21).
- The government will legislate such that, from April 2018, employer provided electricity will be exempt from tax as a benefit-in-kind. This already applies where the cars in question are company cars, but this will now additionally apply to electricity provided in workplace charging points for fully electric or hybrid cars owned by employees.
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Van Benefit Per Vehicle
|
2019-20 |
2018-19 |
Van - zero emission |
See note |
See note |
Van benefit |
£3,430 |
£3,350 |
Fuel benefit |
£655 |
£633 |
- The charges do not apply to vans which cannot emit CO2 when driven or if a "restricted private use condition" is met throughout the year.
- The van benefit charge exemption for zero emission vans is to be phased out between April 2015 and April 2022.
- From 6 April 2015 a Vans Benefit Charge (VBC) will apply for zero emission vans.
- This rate is tapered and will increase as follows:
Tax year |
% of Van Benefit Charge |
2022-23 |
100% |
2021-22 |
90% |
2020-21 |
80% |
2019-20 |
60% |
2018-19 |
40% |
2017-18 |
20% |
2016-17 |
20% |
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Click Here to download the current tax year's abacus Tax Tables pdf booklet
Click Here to download the previous tax year's abacus Tax Tables pdf booklet
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