Car Benefit For Employees

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
g/km
% of price
08-09
07-08
120 or less
10
15
121-139
15
15
140-4
16
15
145-9
17
16
150-4
18
17
155-9
19
18
160-4
20
19
165-9
21
20
170-4
22
21
175-9
23
22
180-4
24
23
185-9
25
24
 
CO2
g/km
% of price
08-09
07-08
190-4
26
25
195-9
27
26
200-4
28
27
205-9
29
28
210-4
30
29
215-9
31
30
220-4
32
31
225-9
33
32
230-4
34
33
235-9
35
34
240+
35
35
 
Further reductions may apply for LPG, bi-fuel, E85 hybrid and electric cars.
 
Diesels not meeting Euro IV or registered after 31 December 2005, add 3% subject to maximum charge of 35%.
 
Vans for private use
2008/09
2007/08
Chargeable amount
£3,000
£3,000
No charge if private use is limited to journeys between home and work.