New rules for taxing company cars came into effect from 6 April 2002. See the table below for calculation details. Taxable amount based on car's list price when new up to £80,000. Charge varies according to CO2 emissions
Car benefit charges for cars with an approved CO2 emissions figure in grams per kilometer.
 

CO2 emissions in grams per kilometer

Percentage of car's price to be taxed
 
2006-07
2005-06
Under 145 15* 15*
145-149 16* 16*
150-154 17* 17*
155-159 18* 18*
160-164 19* 19*
165-169 20* 20*
170-174 21* 21*
175-179 22* 22*
180-184 23* 23*
185-189 24* 24*
190-194 25* 25*
195-199 26* 26*
200-204 27* 27*
205-209 28* 28*
210-214 29* 29*
215-219 30* 30*
220-224 31* 31*
225-229 32* 32*
230-234 33** 33*
235-239 34*** 34**
240-244 35**** 35***
     
Diesel Supplements

* Add 3% if car runs solely on diesel.
** Add 2% if car runs solely on diesel.
*** Add 1% if car runs solely on diesel.
**** Maximum charge, so no diesel supplement.

he basic car benefit charge will be the car's price multiplied by the percentage charge for the CO2 emissions band in which the car falls, subject to

  • the addition of any diesel supplement, or

  Designed & Built by: Clubasia doIT TM
   
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  © Copyright PJT and Co 2005. All rights reserved. This information has been produced for general interest. It is therefore essential to
take advice on specific issues. We are unable to take responsibility for any outcome resulting from acting upon, or refraining to
act upon, this information.