index
Tax tables 2008/09
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.
| CO2 |
% of price |
| g/km |
2008/09 |
2007/08 |
| 120 or less |
10 |
15 |
| 121-139 |
15 |
15 |
| 140-4 |
16 |
15 |
| 145-9 |
17 |
16 |
| 150-4 |
18 |
17 |
| 155-9 |
19 |
18 |
| 160-4 |
20 |
19 |
| 165-9 |
21 |
20 |
| 170-4 |
22 |
21 |
| 175-9 |
23 |
22 |
| 180-4 |
24 |
23 |
| 185-9 |
25 |
24 |
| 190-4 |
26 |
25 |
| 195-9 |
27 |
26 |
| 200-4 |
28 |
27 |
| 205-9 |
29 |
28 |
| 210-4 |
30 |
29 |
| 215-9 |
31 |
30 |
| 220-4 |
32 |
31 |
| 225-9 |
33 |
32 |
| 230-4 |
34 |
33 |
| 235-9 |
35 |
34 |
| 240+ |
35 |
35 |
| Further reductions may apply for LPG, bi-fuel, E85 hybrid and electric cars. |
| Diesels |
| Diesels not meeting Euro IV or registered after 31 December 2005, add 3% subject to maximum charge of 35%. |
| Vans for private use |
| |
2008/09 |
2007/08 |
| Chargeable amount |
£3,000 |
£5,00* |
| No charge if private use is limited to journeys between home and work. |
© Copyright 12 March 2008, subject to Finance Act 2008. For information only. Always seek professional advice before acting.
