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Car, Van and Fuel Benefits

CO2 emissions

(gm/KM)

(round down to nearest 5gm/km)

% of car’s list price taxed

up to 94

10

95

11

100

12

105

13

110

14

115

15

120

16

125

17

130

18

135

19

140

20

145

21

150

22

155

23

160

24

165

25

170

26

175

27

180

28

185

29

190

30

195

31

200

32

205

33

210

34

215 and above

35

2013/14

Company Cars

  • 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 that 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 5000
  • Special rules apply to cars provided for disabled employees.

Car Fuel Benefit 2013/14

21,100 x ‘approximate 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

2013/14

Van benefit 3000                Fuel benefit 564

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.


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