CAR FUEL BENEFIT
If private fuel is provided by the employer the benefit charged is based on the engine size of the car as follows
Rules from 06.04.03
As with taxation of company cars, the car fuel benefit from 6 April 2003 is based on CO2 emissions. The same CO2 table is used for fuel purposes as for company car purposes.
| CO2 emissions | 2002/03 | 2003/04 | 2004/05 | 2005/06 |
| 140 | 15% | 15% | 15% | 15% |
| 145 | 15% | 15% | 15% | 16% |
| 150 | 15% | 15% | 16% | 17% |
| 155 | 15% | 15% | 17% | 18% |
| 160 | 15% | 16% | 18% | 19% |
| 165 | 15% | 17% | 19% | 20% |
| 170 | 16% | 18% | 20% | 21% |
| 175 | 17% | 19% | 21% | 22% |
| 180 | 18% | 20% | 22% | 23% |
| 185 | 19% | 21% | 23% | 24% |
| 190 | 20% | 22% | 24% | 25% |
| 195 | 21% | 23% | 25% | 26% |
| 200 | 22% | 24% | 26% | 27% |
| 205 | 23% | 25% | 27% | 28% |
| 210 | 24% | 26% | 28% | 29% |
| 215 | 25% | 27% | 29% | 30% |
| 220 | 26% | 28% | 30% | 31% |
| 225 | 27% | 29% | 31% | 32% |
| 230 | 28% | 30% | 32% | 33% |
| 235 | 29% | 31% | 33% | 34% |
| 240 | 30% | 32% | 34% | 35% |
| 245 | 31% | 33% | 35% | 35% |
| 250 | 32% | 34% | 35% | 35% |
For 2003/04 the percentage figure is applied to a fixed figure of £14,000.
The benefit of having car fuel benefit for a company car with CO2 emissions of 210 will be;
2002/03 24% x 14,400 £3,456
2003/04 26% x 14,400 £3,744
2004/05 28% x 14,400 £4,032
Rules to 05.04.03
| Petrol | Diesel | ||||||
| 0 cc -1400cc | 1401 cc - 2000 cc |
Above 2000cc | 0cc - 2000cc | Above 2000cc | |||
| £ | £ | £ | £ | £ | |||
| 2002 / 2003 | 2,240 | 2,850 | 4,200 | 2,850 | 4,200 | ||
| 2001 / 2002 | 1,930 | 2,460 | 3,620 | 2,460 | 3,620 | ||
| 2000 / 2001 | 1,700 | 2,170 | 3.200 | 2,170 | 3,200 | ||
| 1999 / 2000 | 1,210 | 1,540 | 2.270 | 1,540 | 2,270 | ||
| 1998 / 1999 | 1,010 | 1,280 | 1,890 | 1,280 | 1,890 | ||
| 1997 / 1998 | 800 | 1,010 | 1,490 | 740 | 940 | ||
| 1996 / 1997 | 710 | 890 | 1,320 | 640 | 820 | ||