Paye from 2010-2011 May 22, 2011
Call David Barry today on: 020 8252 7018 / 07877 671423
Car & Fuel Resources 2009/10
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Tax Resources
Car and Fuel Benefits
Company cars 2009/10 CO2 emissions (gm/km) % of car’s list price taxed
up to 135 15
140 16
145 17
150 18
155 19
160 20
165 21
170 22
175 23
180 24
185 25
190 26
195 27
200 28
205 29
210 30
215 31
220 32
225 33
230 34
235 and above 35
Company cars
• For diesel cars add a 3% supplement but maximum still 35%. Euro IV diesel cars registered before 1st January 2006 do not suffer the 3% supplement
• Discounts apply to certain environmentally friendly cars
• A 10% rate applies to non-electric cars with emissions of no more than 120gm/km
• Environmentally friendly discounts do not apply to these cars but the diesel supplement does
• For cars registered before 1st January 1998 the charge is based on engine size
• The list price includes accessories and is subject to an upper limit of £80,000 (now no more)
• The list price is reduced for capital contributions made by the employee up to £5,000
Car Fuel benefits (2009/10 and 2008/09)
• £16,900 x 'appropriate percentage'
• The appropriate percentage is the percentage used to calculate the taxable benefit of the car for which the fuel is provided. No change to this calculation was announced on Budget Day
• 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 (2009/10 and 2008/09)
Van Benefit: £3,000
Fuel Benefit: £500
The charges will not apply if a ‘restricted private use condition’ is met throughout the year.
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