Car, Van and Fuel Benefits 2014/15

Company cars 2014/15

CO2 emissions (gm/km) (round down to nearest 5gm/km)

% of car’s list price taxed

up to 94 11
95 12
100 13
105 14
110 15
115 16
120 17
125 18
130 19
135 20
140 21
145 22
150 23
155 24
160 25
165 26
170 27
175 28
180 29
185 30
190 31
195 32
200 33
205 34
210 and above 35
  • For diesel cars add a 3% supplement but maximum still 35%.
  • A 0% rate applies to cars which cannot emit CO2 when driven.
  • A 5% rate applies to cars with emissions which do not exceed 75gm/km when driven. The diesel supplement can apply to 75gm/km cars.
  • 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.

Car fuel benefit 2014/15

£21,700 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 2014/15

  • Van benefit £3,090
  • Fuel benefit £581

The charges do not apply to vans which cannot emit CO2 when driven or if a ‘restricted private use condition’ is met throughout the year.