Company cars 2015 -16

CO2 emissions

(g/km)

% of car’s list price taxed

CO2 emissions

(g/km)

% of car’s list price taxed

CO2 emissions

(g/km)

% of car’s list price taxed

0 - 50

5

130 - 134

21

180 - 184

31

51 to 75

9

135 - 139

22

185 189

32

76 to 94

13

140 - 144

23

190 - 194

33

95 to 99

14

145 - 149

24

34

100 - 104

15

150 - 154

25

200 - 204

35

105 - 109

16

155 - 159

26

205 - 209

36

110 - 114

17

160 - 164

27

210 and above

37

115 - 119

18

165 - 169

28

120 - 124

19

170 - 174

29

125 - 129

20

175 - 179

30

The annual benefit for company cars is based on a percentage of the list price. The percentage rate is dependant on the level of CO2 emissions. The rate is 5% for emissions to 50g/km, 9% for emissions 51-75g/km, and 13% for emissions 76-94g/km. The rate increases by 1% for each additional 5g/km above 94g/km to a maximum rate of 37%,  reached at 210g/km or more.

There is a diesel supplement of 3% for all bands, subject to a maximum rate of 37%.

Car fuel benefit

£22,100 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).

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.

Van benefit per vehicle

Van benefit

£3,150

Fuel benefit

£594