Company cars

* For diesel cars add a 3% supplement but maximum still 35%. Euro IV diesel cars registered before 1 January 2006 do not suffer the 3% supplement.
* Discounts apply to certain environmentally friendly cars.
* A 10% rate applies to non-electric cars with emissions of no more than 120gm/km. Environmentally friendly discounts do not apply to these cars but the diesel supplement does.
* For cars registered before 1 January 1998 the charge is based on engine size.
* The list price includes accessories and is subject to an upper limit of £80,000.
* The list price is reduced for capital contributions made by the employee up to £5,000.

Car Fuel benefits 2009/10 and 2008/09

£16,900 x 'appropriate percentage'.

The appropriate percentage is the percentage used to calculate the taxabale benefit of the car for which the fuel is provided. No change to this calculation was announced on Budget Day.

The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.