Car benefit for employees
Taxable amount based on car’s list price when new.
Charge varies according to CO2 emissions in g/km.
For diesels that do not meet the RDE2 standards, add 4% to petrol figures below up to a maximum 37%.
|CO2 g/km||0-50||51-75||76-94||95 and above|
|Charge||13%||16%||19%||20% + 1% for each extra 5g/km over 95g/km up to max. 37%|
|Fuel benefit – taxable amount for private use||17/18||18/19|
|CO2 percentage charge used for car benefit multiplied by:||£22,600||£23,400|