Car and Fuel Benefits

Company cars 2004/05
CO₂ emissions (g/km) (round down to nearest 5g/km)	% of car’s list price taxed	Fuel benefit (£14,400 x %)
up to 145	15	2,160
150	16	2,304
155	17	2,448
160	18	2,592
165	19	2,736
170	20	2,880
175	21	3,024
180	22	3,168
185	23	3,312
190	24	3,456
195	25	3,600
200	26	3,744
205	27	3,888
210	28	4,032
215	29	4,176
220	30	4,320
225	31	4,464
230	32	4,608
235	33	4,752
240	34	4,896
245 and above	35	5,040

Company cars

For diesel cars add a 3% supplement, but maximum still 35%.
Discounts apply to certain environmentally friendly cars.
For cars registered before 1.1.98 charge is based on engine size.
The list price includes accessories and is subject to an upper limit of £80,000.
List price is reduced for capital contributions made by the employee up to £5,000.
Payments made by employees may reduce the benefits.

Fuel benefits

The fuel benefit 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 - 2004/05 and 2003/04
Vehicles under 4 years old £500	Vehicles at least 4 years old £350
Notes 1. The age is determined at the end of the tax year. 2. Van benefits include fuel for private use.