Car and Fuel BenefitsTaxable amount based on car's list price when new up to £80,000. Charge varies according to CO2 emissions in grams per kilometre. | 120 or less | 10 | 13 | 10 | 10 | 130 | 15 | 18 | 12 | 13 | 135 | 16 | 19 | 13 | 14 | 140 | 17 | 20 | 14 | 15 | 145 | 18 | 21 | 15 | 16 | 150 | 19 | 22 | 16 | 17 | 155 | 20 | 23 | 17 | 18 | 160 | 21 | 24 | 18 | 19 | 165 | 22 | 25 | 19 | 20 | 170 | 23 | 26 | 20 | 21 | 175 | 24 | 27 | 21 | 22 | 180 | 25 | 28 | 22 | 23 | 185 | 26 | 29 | 23 | 24 | 190 | 27 | 30 | 24 | 25 | 195 | 28 | 31 | 25 | 26 | 200 | 29 | 32 | 26 | 27 | 205 | 30 | 33 | 27 | 28 | 210 | 31 | 34 | 28 | 29 | 215 | 32 | 35 | 29 | 30 | 220 | 33 | 35 | 30 | 31 | 225 | 34 | 35 | 31 | 32 | 230 and over | 35 | 35 | 32 | 33 |
| 1. The exact CO2 figure does not end in 0 or 5, round down to the nearest 5g/km for cars with emissions of 125g/km or more. 2. Euro IV diesel cars registered before 1/1/06 are treated as petrol cars. Euro IV diesel cars registered from 2006 are treated as other diesels |
| Vans regardless of age | £3,000 | £3,000 | Fuel scale charge | £550 | £500 | Electric Van | Nil* | - | | From 2007/08 all vans regardless of age will be taxed through your tax code at a value of £3,000. |
| Charged on a flat figure of | £18,000 | £16,900 | % charge as per the CO2 emissions above | Minimum charge | £1,800 | £1,690 | Maximum charge | £6,300 | £5,915 | | | | Cars and vans | 40p | 25p | Motor cycles | 24p | 24p | Bicycles | 20p | 20p | | | | There is also an optional 5p allowance for each passenger carried who is an employee travelling on business. | * for 5 years from 06/04/2010 |
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