30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE
T: 01865 379272
F: 01865 841152
Accountants, Registered Auditors & Business Advisors
Chapman, Robinson & Moore Ltd.
Registered in England and Wales No. 253 7955
Map & Directions
Chapman Robinson & Moore 2010
All rights reserved
Car and fuel scale benefits
For tax year 2009/10:
Cars for directors and employees earning £8,500 p.a. or more:
| Car benefit: | Percentage (see below) of list price (max £80k) |
| Fuel benefit: | Percentage (see below) of £16,900 |
| - | Cars registered from 1 January 1998 | |
| CO2 emissions (g/km) | % | |
| Up to 120 | 10 | |
| 121 135 | 15 | |
| Each additional 5 | Further 1 | |
| 235 and over | 35 |
| - | Diesel cars: 3% surcharge (subject to 35% maximum) unless meet Euro IV standard and car registered before 1st Jan 2006 |
| - | Bi-fuel, road fuel gas, hybrid and electric cars: discounted rates |
| - | Cars registered before 1 January 1998: |
| % | |
| Up to 1400cc | 15 |
| 1401-2000cc | 22 |
| Over 2000cc | 32 |
Fuel benefit charge for provision of fuel for private motoring is the relevant CO2 percentage for your car multiplied by £18,000(2009/10: £16,900)
Visit www.vca.gov.uk or www.smmt.co.uk to check emmission levels for your car.
Van benefits
For 2010/11 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 £500.
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.
