Travel – mileage and fuel allowances
|From 2002-03 to 2010-11||First 10,000 business miles in the tax year||Each business mile over 10,000 in the tax year|
|Cars and vans||40p||25p|
|From 2011-12||First 10,000 business miles in the tax year||Each business mile over 10,000 in the tax year|
|Cars and vans||45p||25p|
Passenger payments – cars and vans
5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them. Only payments specifically for carrying passengers count and there is no relief if you receive less than 5p or nothing at all.
The charge is based on the price of the car for tax purposes (normally the list price) and accessories multiplied by an appropriate percentage based on the level of CO2 emissions and the fuel the car uses. There is a ready-reckoner of appropriate percentages for petrol-powered cars and summaries of adjustments to those percentages for years from 2002-03 to 2005-06 and for years from 2006-07 onwards.
The rules on which the charge is based were changed from 2005-06. The charges are:
|Type||years to 2006-07||years from 2007-08|
|van less than 4 years old at the end of the tax year||£500||£3,000|
|all other vans||£350||£3,000|
Fuel charges – company cars and vans
Cars: to calculate the benefit charge on free or subsidised fuel for private use, the appropriate percentage used in calculating car benefit is applied to a set figure known as the car fuel benefit multiplier.
|2003-04 to 2007-08||£14,400|
|2008-09 to 2009-10||£16,900|
Vans: the fuel charge began in 2005-06 but only has practical effect from 2007-08. The van fuel rates are:
|2007-08 to 2009-10||£500|
|2010-11 to 2012-13||£550|
Advisory fuel rates – company cars
Company car and car fuel calculator – company cars
You can calculate car and car fuel benefits by using our interactive calculator.
Further information is available on these topics:
This page was last updated in March 2013.