C0² Emissions Tax Data

Benefit in kind scale charge calculator

Company car drivers and fleet managers are increasingly having to become aware of the current and future position with regard to tax liability on the provision of company cars and also the cash allowances that might replace them.

The following scale charge calculator is a useful guide when deciding on your choice of vehicle, as the benefit in kind tax system is now based on emissions of g/km of CO2

		G/km of CO2	% of list price
2004/2005	2005/2006	2006/2007
145	140	140	15*
150	145	145	16*
155	150	150	17*
160	155	155	18*
165	160	160	19*
170	165	165	20*
175	170	170	21*
180	175	175	22*
185	180	180	23*
190	185	185	24*
195	190	190	25*
200	195	195	26*
205	200	200	27*
210	205	205	28*
215	210	210	29*
220	215	215	30*
225	220	220	31*
230	225	225	32*
235	230	230	33**
240	235	235	34***
245	240	240	35****

The figures for the car should be rounded down to the nearest 5g/km.

Diesel supplements
* Add 3% if the car runs solely on diesel
** Add 2% if the car runs solely on diesel
*** Add 1% if the car runs solely on diesel
**** Maximum charge so no supplement applies

Alternative Fuels
Tax on Electric cars is based on 9% of the car's list price
2% discount on petrol/electric cars + a further 1% for every 20g/km their CO2 is below qualifying level
1% discount for cars running on gas + 1% for every 20g/km emissions are below qualifying level.

Maximum list price is £80,000.