2002-03 & 2001-02

Car benefit rates

  2002 ~ 2003 2001 ~ 2002
Charge rate CO2 emissions (grams per kilometre)
Min rate (15%) 0 - 165 N/A
add 1% every extra 5 N/A
Max rate (35%) 265 and over N/A
Fuel types Percentage rate adjustments
Petrol none N/A
Diesel +3 N/A
Electric only -6 N/A
Petrol & Gas -1 N/A
Adapted gas -1 N/A
Petrol & Electric -2 N/A

2001 ~ 2002 Charge as percentage of list price plus accessories.
Car age / Mileage 0 ~ 2,499 2,500 ~ 17,999 18,000 +
less than 4 years 35% 25% 15%
4 years and over 26.25% 18.75% 11.25%

Van rates

Van age 2002 ~ 2003 2001 ~ 2002
less than 4 years £500 £500
4 years and over £350 £350

Fuel benefit rates

  2002 ~ 2003 2001 ~ 2002
Engine size Petrol Diesel Petrol Diesel
up to 1400cc £2,240 £2,850 £1,930 £2,460
1401 ~ 2000cc £2,850 £2,850 £2,460 £2,460
over 2000cc £4,200 £4,200 £3,620 £3,620

Company car - advisory fuel rates

  2002 ~ 2003 2001 ~ 2002
 Fuel type Petrol Diesel LPG Petrol Diesel LPG
 up to 1400cc 10p 9p 7p N/A N/A N/A
 1401 - 2000cc 12p 9p 8p N/A N/A N/A
 over 2000cc 14p 12p 10p N/A N/A N/A

Mileage payment rates

  2002 ~ 2003 2001 ~ 2002
Mileage to 10,000 over 10,000 to 10,000 over 10,000
Cars & Vans 40p 25p N/A N/A
Motor cycles 24p 24p 24p 24p
Bicycles 20p 20p 12p 12p

2001 ~ 2002 Charge based on engine size
Engine size up to 4000 miles over 4000 miles
up to 1000cc 40p 25p
1001 ~ 1500cc 40p 25p
1501 - 2000cc 45p 25p
over 2000cc 63p 36p