COMPANY CARS AND VANS
Company car benefits is calculated by applying the appropriate percentage (based on the car's CO2 emissions - see table below) to the car's UK list price.
CO2 Emissions g/km Appropriate %
  Petrol       Diesel
CO2 emissions g/km Appropriate %
  Petrol       Diesel
0-50
51-75
76-94
95-99
100-104
105-109
110-114
115-119
120-124
125-129
130-134
135-139
140-144
145-149
9
13
17
18
19
20
21
22
23
24
25
26
27
28
12
16
20
21
22
23
24
25
26
27
28
29
30
31
150-154
155-159
160-164
165-169
170-174
175-179
180-184
185-189
190 and above
ditto
ditto
ditto
ditto
ditto
29
30
31
32
33
34
35
36
37 and above
ditto
ditto
ditto
ditto
ditto
32
33
34
35
36
37 and above
ditto
ditto
ditto
ditto
ditto
ditto
ditto
ditto
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 car benefit percentage to £22,600. Where VAT is to be reclaimed on fuel for private use , the employer also has to account for output tax based on the fuel scale charge derived from the vehicle's CO2 emissions

Company van benefit is not related to CO2 emissions but is a set figure of £3,230 with an extra £610 where fuel for private use is provided. Van benefit charge for Zero emission vans is £646

Employees using their own cars for business: approved mileage rates are 45p per mile for the first 10,000 miles and 25p per mile thereafter. Income Tax and NICs may be due on higher rates and tax relief on lower rates.