2004-05 & 2003-04
Car benefit rates
| |
2004 ~ 2005 |
2003 ~ 2004 |
| Charge rate |
CO2 emissions (grams per kilometre) |
| Min rate (15%) |
0 - 145 |
0 - 155 |
| add 1% |
every extra 5 |
every extra 5 |
| Max rate (35%) |
255 and over |
260 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 |
2004 ~ 2005 |
2003 ~ 2004 |
| less than 4 years |
£500 |
£500 |
| 4 years and over |
£350 |
£350 |
Fuel benefit rates
| |
2004 ~ 2005 |
2003 ~ 2004 |
| Annual value |
£14,400 |
£14,400 |
| % charge |
Same as your car rate |
Same as your car rate |
Company car - advisory fuel rates
| |
2004 ~ 2005 |
2003 ~ 2004 |
| Fuel type |
Petrol |
Diesel |
LPG |
Petrol |
Diesel |
LPG |
| up to 1400cc |
10p |
9p |
7p |
10p |
9p |
6p |
| 1401 - 2000cc |
12p |
9p |
8p |
12p |
9p |
7p |
| over 2000cc |
14p |
12p |
10p |
14p |
12p |
9p |
Mileage payment rates
| |
2004 ~ 2005 |
2003 ~ 2004 |
| 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 |