All rates and allowances are available from the HMRC website on their Rates and Allowances page.
Car benefit rates
| |
2010 ~ 2011 |
2009 ~ 2010 |
| Charge rate |
CO2 emissions (grams per kilometre) |
| Ultra low (5%) |
0 - 75 |
N/A |
| Special rate (10%) |
76 - 120 |
0 - 120 |
| Start rate (15%) |
121 - 130 |
121 - 135 |
| add 1% |
every extra 5 |
every extra 5 |
| Max rate (35%) |
235 and over |
235 and over |
| Fuel types |
Percentage rate adjustments |
| Petrol |
none |
none |
| Diesel |
+3 |
+3 |
| Electric only |
0% |
-6 |
| Petrol & Gas |
-2 |
-2 |
| Adapted gas |
-2 |
-2 |
| Petrol & Electric |
-3 |
-3 |
Van rates
| Van age |
2010 ~ 2011 |
2009 ~ 2010 |
| less than 4 years |
£3000 |
£3000 |
| 4 years and over |
£3000 |
£3000 |
| Provided fuel |
£550 |
£500 |
Fuel benefit rates
| |
2010 ~ 2011 |
2009 ~ 2010 |
| Annual value |
£18,000 |
£16,900 |
| % charge |
Same as the car rate |
Same as the car rate |
Company car - advisory fuel rates
| |
From 1st Dec 2009 |
From 1st Jul 2009 |
| Fuel type |
Petrol |
Diesel |
LPG |
Petrol |
Diesel |
LPG |
| up to 1400cc |
11p |
11p |
7p |
10p |
11p |
7p |
| 1401 - 2000cc |
14p |
11p |
8p |
12p |
11p |
9p |
| over 2000cc |
20p |
14p |
12p |
17p |
14p |
12p |
Mileage payment rates
| |
2010 ~ 2011 |
2009 ~ 2010 |
| Mileage |
to 10,000 |
over 10,000 |
to 10,000 |
over 10,000 |
| Cars & Vans |
40p |
25p |
40p |
25p |
| Motor cycles |
24p |
24p |
24p |
24p |
| Bicycles |
20p |
20p |
20p |
20p |
| Per passenger |
5p |
5p |
5p |
5p |
