Henton & Co LLP - Accountancy

▌ Car Scale Benefit

Car benefit is based on a percentage of the car's list price (subject to a ceiling of £80,000) graduated according to the level of the car's CO2 emissions.

This applies to cars first registered on or after 1 January 1998. There are different rules for older cars and those with no CO2 figure.

Discounts apply for cars which run on alternative fuels such as electric battery and liquefied petroleum gas. A supplement of 3% applies if the car runs on diesel (Subject to the 35% CAP).

Car Scale Benefit
CO2 emissions g/km	% of car price	CO2 emissions g/km	% of car price
140	15	195	26
145	16	200	27
150	17	205	28
155	18	210	29
160	19	215	30
165	20	220	31
170	21	225	32
175	22	230	33
180	23	235	34
185	24	240	35*
190	25
*Maximum percentage

Car fuel Benefit

A fuel benefit scale charge is made if fuel is provided for private use to a company car user, based on the CO2% above applied to a fixed amount of £14,400

Inland Revenue Mileage Rates
Approved Inland Revenue tax-free mileage rates for cars and vans
Mileage	For 2006/2007
Up to 10,000 miles	40p
Over 10,000 miles	25p