Statistics

Company car tax rules: 2005 to 2017

Ready reckoner of appropriate percentage for calculating car benefit charge.

Documents

Taxable benefits in kind and expenses payments: company car tax rules: 2005 to 2017

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Taxable benefits in kind and expenses payments: company car tax rules: 2005 to 2017

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If you use assistive technology and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

Company car tax was reformed in April 2002 to an emissions-based system. The charge is calculated by applying a percentage figure (the appropriate percentage) to the list price of the car. The fuel type of the car and its CO2 emissions determine the appropriate percentage.