Tax Rates & Allowances 2016/17

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Car, Van and Fuel Benefits

Company cars 2016/17

CO2 emissions (gm/km) (round down to nearest 5gm/km)	% of car's list price taxed
0-50*	7
51-75*	11
76-94*	15
95	16
100	17
105	18
110	19
115	20
120	21
125	22
130	23
135	24
140	25
145	26
150	27
155	28
160	29
165	30
170	31
175	32
180	33
185	34
190	35
195	36
200 and above	37

• For diesel cars add a 3% supplement but maximum still 37%.
• For cars registered before 1 January 1998 the charge is based on engine size.
• The list price includes accessories and is not subject to an upper limit.
• The list price is reduced for capital contributions made by the employee up to £5,000.
• Special rules may apply to cars provided for disabled employees.

*Rounding down to the nearest 5gm/km does not apply.

Car fuel benefit 2016/17

£22,200 x ‘appropriate percentage’*

*Percentage used to calculate the taxable benefit of the car for which the fuel is provided.
The charge does not apply to certain environmentally friendly cars.
The 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 2016/17

• Van benefit £3,170
• Fuel benefit £598

The charges do not apply to vans if a 'restricted private use condition' is met throughout the year.
A reduced charge may be due if the van cannot in any circumstances emit CO₂ by being driven.

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