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3 Lyttleton Court, Birmingham Street, Halesowen, Birmingham, B63 3HN

Car Benefit Assesment


Charge based on a percentage of the initial list price of the car, including accessories, delivery charges and VAT. The percentage depends on the carbon dioxide emissions rating of the car, and whether the engine runs on petrol or diesel. For 2010/11, the taxable benefit on an electric car (no emissions) is nil.
Ratings Petrol Diesel
0-75g/km 5% 8%
76-120g/km 10% 13%
121-130g/km 15% 18%
over 130g/km +1% for each extra 5g/km (135,140 etc.)
Maximum 35% 35%
Special rules apply to older cars which do not have a CO2 rating.
Employee contributions for private use are deducted from the taxable figure.
Company vans are charged at £3,000 if private use is more than home-to-work travel. An additional amount of £550 is charged if fuel is provided free for private use. There is no taxable benefit on an electric van.
Car fuel benefit
The benefit of free fuel for private use in a company car is calculated using the same percentage as that used for the car benefit, applied to a standard figure of £18,000 (2009/10: £16,900). The taxable amount is therefore between £900 (min) and £6,300 (max).


Mileage Allowances

  2010/11 & 2009/10
  Higher Rate Lower Rate
All cars 40p 25p
Motorcycles 24p 24p
Bicycles 20p 20p
Business passengers 5p 5p
Higher Rate allowed up to 10,000 business miles.
Fuel-only allowances for company cars
From 1.6.2010 (From 1.12.2009)
Petrol Diesel LPG
Up to 1400cc 12p (11p) 11p (11p) 8p (7p)
1401 - 2000cc 15p (14p) 11p (11p) 10p (8p)
Over 2000cc 21p (20p) 16p (14p) 14p (12p)
These figures may change more often than once a year.

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Directors:  Paul Cutter FCA | Kate Jones FCCA, ACA | Dave Hazlehurst FCCA, CTA

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3 Lyttleton Court | Birmingham Street | Halesowen | West Midlands | B63 3HN

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