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Car and fuel scale benefits
For tax year 2008/09:
Cars for directors and employees earning £8,500 p.a. or more:
Car benefit: Percentage (see below) of list price
Fuel benefit Percentage (see below) of £16,000
- 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
- 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
Van benefits
For 2008/09 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.
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