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Car and Fuel Benefits

Taxable amount based on car's list price when new up to £80,000. Charge varies according to CO2 emissions in grams per kilometre.
Co2 emissions in grams per kilometre	Petrol or Pre-2006 Euro IV diesel engine	Other diesel engines	Hybrid petrol/electric engine	E85, LPG pr dual LPG & petrol
	%	%	%	%
120 or less	10	13	10	10
121-139	15	18	12	13
140-144	16	19	13	14
145-149	17	20	14	15
150-154	18	21	15	16
155-159	19	22	16	17
160-164	20	23	17	18
165-169	21	24	18	19
170-174	22	25	19	20
175-179	23	26	20	21
180-184	24	27	21	22
185-189	25	28	22	23
190-194	26	29	23	24
195-199	27	30	24	25
200-204	28	31	25	26
205-209	29	32	26	27
210-214	30	33	27	28
215-219	31	34	28	29
220-224	32	35	29	30
225-229	33	35	30	31
230-234	34	35	31	32
235 and over	35	35	32	33
1. The exact CO2 figure is rounded down to the lower 5g/km for cars with emission of 125g/km or more. 2. Euro IV diesel cars registered before 1/1/06 are treated as petrol cars. Euro IV diesel cars registered from 2006 are treated as other diesels
Vans	2008/09		2007/08
All vans regardless of age	£3,000		£3,000
Fuel scale charge	£500		£500
From 2007/08 all vans regardless of age will be taxed through your tax code at a value of £3,000.
Car Fuel 2008/09 2007/08 Charged on a flat figure of £16,900 £14,400 % charge as per the Co2 emissions above Minimum charge £1,690 £2,160 Maximum charge £5,915 £5,040       Revenue approved mileage rates First 10,000 miles Excess over 10,000 miles Cars and vans 40p 25p Motor cycles 24p 24p Bicycles 20p 20p       There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.

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