the car s V5 registration document

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the car s V5 registration document Powered By Docstoc
					Car and Fuel Benefits

                   Car and fuel benefits for both
                   2006/07 and 2007/08 are...


                                                                   % of list price (max £80,000)

                        CO2 emissions (2006/07)                    Petrol                     Diesel
                          grams per kilometre

                                   <145                               15                        18

                                    145                               16                        19

                                    150                               17                        20

                                    155                               18                        21

                                    160                               19                        22

                                    165                               20                        23

                                    170                               21                        24

                                    175                               22                        25

                                    180                               23                        26

                                    185                               24                        27

                                    190                               25                        28

                                    195                               26                        29

                                    200                               27                        30

                                    205                               28                        31

                                    210                               29                        32

                                    215                               30                        33

                                    220                               31                        34

                                    225                               32                        35

                                    230                               33                        35

                                    235                               34                        35

                                    240                               35                        35

                   To find out how much CO2 your company car emits,see...


                            the car’s V5 registration document
                            your dealer
                            the data pages of car magazines (current models)
                            the Vehicle Certification Agency www.vca.gov.uk


                   For cars registered from 1 January 1998 with no CO2
                   emissions figures, the tax charge is 15% of the list price
                   for engines up to 1,400 cc, 22% for engines of 1,401
                   cc to 2,000 cc and 32% for engines above 2,000 cc.


                   The list price includes accessories and is subject to an upper limit of £80,000.

                   List price is reduced for capital contributions made by the employee up to £5,000.


                   Employee contributions reduce the taxable benefit pound for pound.


                   Fuel Benefits
                   The car fuel benefit is calculated by applying the above
                   car benefit percentage to a figure of £14,400.


                   The fuel benefit 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.

				
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