2003-04 & 2002-03

Car benefit rates

  2003 ~ 2004 2002 ~ 2003
Charge rate CO2 emissions (grams per kilometre)
Min rate (15%) 0 - 155 0 - 165
add 1% every extra 5 every extra 5
Max rate (35%) 260 and over 265 and over
Fuel types Percentage rate adjustments
Petrol none none
Diesel +3 +3
Electric only -6 -6
Petrol & Gas -1 -1
Adapted gas -1 -1
Petrol & Electric -2 -2

Van rates

Van age 2003 ~ 2004 2002 ~ 2003
less than 4 years £500 £500
more than 4 years £350 £350

Fuel benefit rates

  2003 ~ 2004 2002 ~ 2003
Annual value £14,400 N/A
% charge Same as your car rate N/A

2002 ~ 2003 Charge based on engine size and fuel type
Engine size Petrol Diesel
up to 1400cc £2,240 £2,850
1401 ~ 2000cc £2,850 £2,850
over 2000cc £4,200 £4,200

Company car - advisory fuel rates

  2003 ~ 2004 2002 ~ 2003
 Fuel type Petrol Diesel LPG Petrol Diesel LPG
 up to 1400cc 10p 9p 7p 10p 9p 7p
 1401 - 2000cc 12p 9p 8p 12p 9p 8p
 over 2000cc 14p 12p 10p 14p 12p 10p

Mileage payment rates

  2003 ~ 2004 2002 ~ 2003
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