Car, Van and Fuel Benefits 2016/17

Car, Van and Fuel Benefits

Company cars 2016/17

CO2 emissions (gm/km)

(round down to nearest 5gm/km)

% of car’s list price taxed

0-50* 7
51-75* 11
76-94* 15
95 16
100 17
105 18
110 19
115 20
120 21
125 22
130 23
135 24
140 25
145 26
150 27
155 28
160 29
165 30
170 31
175 32
180 33
185 34
190 35
195 36
200 and above 37
  • For diesel cars add a 3% supplement but maximum still 37%.
  • For cars registered before 1 January 1998 the charge is based on engine size.
  • The list price includes accessories and is not subject to an upper limit.
  • The list price is reduced for capital contributions made by the employee up to £5,000.
  • Special rules may apply to cars provided for disabled employees.

*Rounding down to the nearest 5gm/km does not apply.

Car fuel benefit 2016/17

£22,200 x ‘appropriate percentage’*

*Percentage used to calculate the taxable benefit of the car for which the fuel is provided.
The charge does not apply to certain environmentally friendly cars.
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 2016/17

  • Van benefit £3,170
  • Fuel benefit £598

The charges do not apply to vans if a ‘restricted private use condition’ is met throughout the year.
A reduced charge may be due if the van cannot in any circumstances emit CO2 by being driven.