Advisory Fuel Rates

Cars

Taxable benefit: Chargeable value multiplied by chargeable %.

Chargeable value:

Initial list price of car (including most accessories), reduced by any capital contribution (maximum £5,000) by employee when the car is first made available.

Chargeable percentage:
CO2 emissions g/km*PetrolDiesel
0-5013%17%
51-7516%20%
76-9419%23%
Above 94Add 1% for every 5g/km
Above 179 (petrol)/ 159 (diesel)37% maximum

* The percentages for petrol cars apply to diesel cars that meet the RDE2 standard.

Vans

Chargeable value of £3,350 (2017/18 £3,230) if private use is more than home-to-work. Electric vans £670 (2017/18 £646).

Fuel

Employer provides fuel for private motoring in an employer-owned:

Car: CO2-based percentage from above table multiplied by £23,400 (2017/18 £22,600).

Van: £633 (2017/18 £610).

Employee contributions do not reduce taxable figure unless all private fuel is paid for by the employee (in which case there is no benefit charge).

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