Factsheets and Online Resource

Car, Van and Fuel Benefits

Company cars 2017/18

CO2 emissions (gm/km)
(round down to nearest 5gm/km)
% of car's list price taxed
0 to 50* 9
51 to 75* 13
76 to 94* 17
95 18
100 19
105 20
110 21
115 22
120 23
125 24
130 25
135 26
140 27
145 28
150 29
155 30
160 31
165 32
170 33
175 34
180 35
185 36
190 and above 37

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

Company cars

  • 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.

Car fuel benefit 2017/18

£22,600 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 2017/18

  • Van benefit £3,230
  • Fuel benefit £610

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.