Car Benefit For Employees
Taxable amount based on car's list price
when new up to £80,000. |
| Charge varies according to
CO2 emissions in grams per kilometre |
|
| Emissions g/km |
%
of price |
| |
04-05 |
03-04 |
| Under 150 |
15 |
15 |
| 150-154 |
16 |
15 |
| 155-159 |
17 |
15 |
| 160-164 |
18 |
16 |
| 165-169 |
19 |
17 |
| 170-174 |
20 |
18 |
| 175-179 |
21 |
19 |
| 180-184 |
22 |
20 |
| 185-189 |
23 |
21 |
| 190-194 |
24 |
22 |
| 195-199 |
25 |
23 |
| 200-204 |
26 |
24 |
| 205-209 |
27 |
25 |
| 210-214 |
28 |
26 |
| 215-219 |
29 |
27 |
| 220-224 |
30 |
28 |
|
|
| Emissions g/km |
% of price |
| |
04-05 |
03-04 |
| 225-229 |
31 |
29 |
| 230-234 |
32 |
30 |
| 235-239 |
33 |
31 |
| 240-244 |
34 |
32 |
| 245-249 |
35 |
33 |
| 250-254 |
35 |
34 |
| 255 & over |
35 |
35 |
| |
|
|
|
|
| Diesels not meeting Euro IV
|
add 3% subject to maximum charge of
35%. |
| Vans taxable amount
for private use 03-05 |
| Age under 4 years
on 5 April: £500 |
Age 4 years and
over on 5 April: £350 |
|
|
| © Copyright March 2004 subject to the Finance Act
2004 |
|
+ Basic State Pension
+ Capital
Gains Tax
+ Car Benefit
+
Car Fuel
+ Child Trust Fund
+ Corporation Tax
+ Employee Share
Schemes
+ Income Tax Rates
+ ISAs
+ Inheritance Tax
+ Main Capital Allowances
+
Main Tax Due Dates
+ Main Income Tax
Reliefs
+ National Insurance
+ Personal Pensions
+ Stamp
Duty
+ Tax Free Mileage
+ Value Added Tax
+
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