Car and Fuel Benefits

Company cars 2007/08 and 2006/07
CO₂ emissions (gm/km) (round down to nearest 5gm/km)	% of car’s list price taxed	Fuel benefit (£14,400 x %)
up to 140	15	2,160
145	16	2,304
150	17	2,448
155	18	2,592
160	19	2,736
165	20	2,880
170	21	3,024
175	22	3,168
180	23	3,312
185	24	3,456
190	25	3,600
195	26	3,744
200	27	3,888
205	28	4,032
210	29	4,176
215	30	4,320
220	31	4,464
225	32	4,608
230	33	4,752
235	34	4,896
240 and above	35	5,040

Company cars

For diesel cars add a 3% supplement but maximum still 35%. This was waived for Euro IV diesels. From 2006/07, no waiver for diesels registered on/after 1 January 2006.
Discounts apply to certain environmentally friendly cars.
For cars registered before 1 January 1998 the charge is based on engine size.
The list price includes accessories and is subject to an upper limit of £80,000.
The list price is reduced for capital contributions made by the employee up to £5,000.

Fuel benefit

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
2007/08	2006/07
Van benefit £3,000	Under 4 years old £500*
Fuel benefit £500	Over 4 years old £350*
Notes The charges will not apply if a ‘restricted private use condition’ is met throughout the tax year. *Van benefits include fuel for private use.