Rates & Tools

Tax rates

Cars - company cars and vans

  • Employees and directors are liable to income tax on a benefit in kind if they have the use of a company car or van made available to them by their employer. For cars, the taxable amount of benefit is a percentage of their original list price. The percentage is determined by the car’s CO2 emissions. For vans there is a fixed charge regardless of CO2 emission. The table below shows the percentages for cars.
  • When calculating the car benefit the price used is the full list price (inclusive of VAT and delivery charges) at the time the car is first registered.
  • The price takes into account optional accessories provided with the car and th...