Car, Van and Fuel Benefits

The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions.
For diesel cars add a 3% supplement but the maximum is 37%.
The list price includes accessories.
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.
For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

CO2 emissions (g/km) (round down to nearest 5g/km for values above 95)	% of car’s list price taxed
0-50	9
51 up to 75	13
76 up 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

Car fuel benefit applies if an employee has the benefit of private fuel for a company car.
The benefit is calculated by applying the percentage used to calculate the car benefit by a ‘fuel charge multiplier’.
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.

Car fuel benefit 2017/18
Fuel charge multiplier	£22,600

Van benefit is chargeable if the van is available for an employee’s private use.
A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
The charges do not apply to vans if a ‘restricted private use condition’ is met throughout the year.
A reduced benefit charge may apply to vans which cannot emit CO2 when driven.

Van benefits 2017/18
Van benefit	£3,230
Fuel benefit	£610