The taxable benefit is a percentage of the full list price less any capital contribution made by the employee. The 2015-16 percentage is based on the CO2 emissions of the car.
|0 - 50g/km||5%||8%|
|51 - 75g/km||9%||12%|
|76 - 94g/km||13%||16%|
|95g/km and over||add 1% for every 5g/km|
Different rates apply to cars registered before 1 January 1998.
Fuel benefit scale charge applies where employer provides private fuel (£22,100 multiplied by car benefit percentage).
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