Car and Fuel Benefits

Car and fuel scale benefits

For tax year 2013/14:

Cars for directors and employees earning £8,500 p.a. or more:

Car benefit:	Percentage (see below) of list price (£80k limit removed 06.04.11)
Fuel benefit:	Percentage (see below) of £21,100 (2012/13: £20,200)

2013/14 Benefit in Kind rates:

-	CO2 emissions (g/km)	%
	0	0
	Up to 75	5
	76-94	10
	Each additional 5 (round down)	Additional 1
	215 and over	35

2012/13 Benefit in Kind rates:

-	CO2 emissions (g/km)	%
	0	0
	Up to 75	5
	76-99	10
	each additional 5 (round down)	Additional 1
	220 and over	35

-	Diesel cars: 3% surcharge (subject to 35% maximum)
-	Bi-fuel, road fuel gas, hybrid and electric cars: discounted rates removed 06.04.11
-	Cars registered before 1 January 1998 see below (plus diesel surcharge up to 35% max) :

2013/14

Engine size	%
Up to 1400cc	15
1401-2000cc	25
Over 2000cc and rotary engines	35

Fuel benefit charge for provision of fuel for private motoring is the relevant CO2 percentage for your car multiplied by £21,100 (2012/13: £20,200)

Visit www.vca.gov.uk, www.comcar.co.uk or www.smmt.co.uk to check emmission levels for your car.

Van benefits

For 2013/14 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 £564 (2012/13: £550). If you are claiming that there is not significant private use of your company vans, it is suggested that you document a policy signed by van drivers to provide evidence if requested by HMRC.

To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.