The taxable benefit is a percentage of the full list price less any capital contribution made by the employee. The 2014-15 percentage is based on the CO2 emissions of the car.
|1 - 75g/km||5%||8%|
|76 - 94g/km||11%||14%|
|Over 95g/km||add 1% for every 5g/km|
For cars with no CO2 emissions no benefit is charged.
Different rates apply to cars registered before 1 January 1998.
Fuel benefit scale charge applies where employer provides private fuel (£21,700 multiplied by car benefit percentage).
Download our 2014 - 2015 Tax Rate card
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