Resources 

Vehicle benefits

Chargeable on directors and employees.

Car Benefit

The taxable benefit is calculated as a percentage of the list price of the car, on the day before it was registered, plus certain accessories. The percentage depends upon the rate at which the car emits carbon dioxide (CO2), and the fuel type.

You can find the appropriate percentage for 2018/19 using the following table.

CO2 emissions	Appropriate percentage
(g/km)	Petrol %	Diesel %
0 - 50	13	17
51 - 75	16	20
76 - 94	19	23
95 - 99	20	24
100 - 104	21	25
105 - 109	22	26
110 - 114	23	27
115 - 119	24	28
120 - 124	25	29
125 - 129	26	30
130 - 134	27	31
135 - 139	28	32
140 - 144	29	33
145 - 149	30	34
150 - 154	31	35
155 - 159	32	36
160 - 164	33	37
165 - 169	34
170 - 174	35
175 - 179	36
180 and above	37

The diesel supplement is increased from 3% to 4% from 6 April 2018, although the maximum fuel rate remains at 37% (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard).

Car fuel benefit

Company car fuel benefit is charged unless the cost of all fuel for private use is borne by the employee. The taxable benefit is calculated by applying the appropriate percentage to the car fuel benefit charge multiplier, which is £23,400 in 2018/19.

Where VAT is to be reclaimed on fuel for private use, the employer also has to account for output tax based on a flat rate charge derived from the vehicle's CO2 emissions.

Fuel-only mileage rates for petrol and LPG

Engine Size	Petrol	LPG
1400cc or less	11p	7p
1401cc - 2000cc	14p	9p
Over 2000cc	22p	14p

Fuel-only mileage rates for diesel

Engine Size	Diesel
1600cc or less	10p
1601cc - 2000cc	11p
Over 2000cc	13p

Rates from 1 June 2018 and are subject to change. Note the advisory fuel rates are revised in March, June, September and December. Please contact us for any updated rates.

Company vans

Company van benefit is generally not related to CO2 emissions but is a set figure of £3,350 with an extra £633 where fuel for private use is provided. Van benefit charge for zero emission vans is £1,340. There is no fuel benefit for such vans.

Van and fuel charge
Tax Type	Van (£)	Fuel (£)	Total (£)
Tax (20% taxpayer)	670.00	126.60	796.60
Tax (40% taxpayer)	1,340.00	253.20	1,593.20
Tax (45% taxpayer)	1,507.50	284.85	1,792.35
Employer's Class 1A NICs	462.30	87.35	549.65