All rates and allowances are available from the HMRC website on their Rates and Allowances page.
Car benefit rates
| |
2011 ~ 2012 |
2010 ~ 2011 |
| Charge rate |
CO2 emissions (grams per kilometre) |
| Zero (0%) |
exactly 0 |
N/A |
| Ultra low (5%) |
>0 - 75 |
0 -75 |
| 10% band |
76 - 120 |
76 - 120 |
| 15% band |
121 - 125 |
121 - 130 |
| 15% plus 1% |
for every extra 5 |
for every extra 5 |
| Max rate (35%) |
225 and over |
235 and over |
| Fuel types |
Percentage rate adjustments |
| Petrol |
0 |
0 |
| Diesel |
+3 |
+3 |
| Electric only |
0 |
0 |
| Petrol & Gas |
0 |
-2 |
| Adapted gas |
0 |
-2 |
| Petrol & Electric |
0 |
-3 |
Future rule changes can be found on the HMRC web site http://www.hmrc.gov.uk/cars/rule-changes.htm
Van rates
| Van age |
2011 ~ 2012 |
2010 ~ 2011 |
| less than 4 years |
£3000 |
£3000 |
| 4 years and over |
£3000 |
£3000 |
| Provided fuel |
£550 |
£550 |
Fuel benefit rates
| |
2011 ~ 2012 |
2010 ~ 2011 |
| Annual value |
£18,000 |
£18,000 |
| % charge |
Same as the car rate |
Same as the car rate |
Company car - advisory fuel rates
| |
From 1st Mar 2011 |
From 1st Dec 2010 |
| Fuel type |
Petrol |
Diesel |
LPG |
Petrol |
Diesel |
LPG |
| up to 1400cc |
14p |
13p |
10p |
13p |
12p |
9p |
| 1401 - 2000cc |
16p |
13p |
12p |
15p |
12p |
10p |
| over 2000cc |
23p |
16p |
17p |
21p |
15p |
15p |
| *Pump price |
128.9p |
134p |
76.5p |
119p |
112.7p |
66.4p |
* Pump price is the average price at the pumps that HMRC have used when calculating the fuel rates.
Mileage payment rates
| |
2011 ~ 2012 |
2010 ~ 2011 |
| Mileage |
to 10,000 |
over 10,000 |
to 10,000 |
over 10,000 |
| Cars & Vans |
45p |
25p |
40p |
25p |
| Motor cycles |
24p |
24p |
24p |
24p |
| Bicycles |
20p |
20p |
20p |
20p |
| Per passenger |
5p |
5p |
5p |
5p |
