Paye from 2010-2011 May 22, 2011
Call David Barry today on: 020 8252 7018 / 07877 671423
Car & Fuel Resources 2010/11
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Tax Resources
Car Fuel Benefits (2009/10 and 2010/11)
• £16,900/£18,000 x CO2 'appropriate percentage'
Car and Fuel Benefits
Company cars 2010/11 CO2 emissions (gm/km) % of car’s list price taxed (3% charge for diesels)
75 or less 5/8
76-120 10/13
121-134 15/18
135-139 16/19
140-144 17/20
145-149 18/21
150-154 19/22
155-159 20/23
160-164 21/24
165-169 22/25
170-174 23/26
175-179 24/27
180-184 25/28
185-189 26/29
190-194 27/30
195-199 28/31
200-204 29/32
205-209 30/33
210-214 31/34
215-219 32/35
220-224 33/36
225-229 34/37
230 and above 35/38
235 and above 35/38
Company cars Advisory fuel rates from 01/12/2009
1,400cc or less 11p/11p
1,401cc to 2,000cc 14p/11p
Over 2,000cc 20p/14p
Use of Own Vehicle tax-free mileage per business mile
Up to 10,000 bus miles 40p
Over 10,000 bus miles 25p
Van £3,000
Fuel £550
Journeys if private use is limited to journeys between home and work £Nil
Car Fuel benefits (2009/10 and 2010/11)
• £16,900/£18,000 x CO2 'appropriate percentage'
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 1 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 2010/11)
• £16,900/£18,000 x CO2 '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 2010/11)
Van Benefit: £3,000/£3000 (2010-2011)
Fuel Benefit: £500/£550 (2010-2011)
The charges will not apply if a ‘restricted private use condition’ is met throughout the year.
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