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Car & Fuel Benefits

Car & Fuel Benefits

Mileage Allowance

Mileage Rates

2011/12
First 10,000 miles

2011/12
Over 10,000 miles

2012/13
First 10,000 miles

2012/13
Over 10,000 miles

Cars & Vans

45p

25p

45p

25p

Motorcycles

24p

24p

24p

24p

Bicycles

20p

20p

20p

20p

Rates are the maximum tax free mileage allowance for employees using their own vehicle for business.

An additional 5p allowance for each passenger carried who is an employee or volunteer travelling on business is available.

Where employers pay less than the statutory rate, employees can claim tax relief on the difference between any payment received and the statutory rate.

Company Cars

CO2 emmisions
(g/km)

Petrol
2012/13
%

Diesel
2012/13
%

Petrol
2013/14
%

Diesel
2013/14
%

0

0

0

1 to 75

5

8

5

8

76 to 94

10

13

10

13

95 to 99

10

13

11

14

100 to 104

11

14

12

15

105 to 109

12

15

13

16

110 to 114

13

16

14

17

115 to 120

14

17

15

18

121 to 124

15

18

16

19

125 to 129

16

19

17

20

130 to 134

17

20

18

21

135 to 139

18

21

19

22

140 to 144

19

22

20

23

145 to 149

20

23

21

24

150 to 154

21

24

22

25

155 to 159

22

25

23

26

160 to 164

23

26

24

27

165 to 169

24

27

25

28

170 to 174

25

28

26

29

175 to 179

26

29

27

30

180 to 184

27

30

28

31

185 to 189

28

31

29

32

190 to 194

29

32

30

33

195 to 199

30

33

31

34

200 to 204

31

34

32

35

205 to 209

32

35

33

35

210 to 214

33

35

34

35

215 to 219

34

35

35

35

220 and above

35

35

35

35

P11d benefit - based on list car price when new (including accessories).
List price reduced for capital contributions made by the employee up to £5,000.

Car Fuel Benefit

2011/12
£

2012/13
£

£18,800 x 'taxable benefit %'

£20,200 x 'taxable benefit %'

The private benefit multiplier will increase by 2% above RPI in 2013/14.

Company Van Benefit

Vans

2011/12
£

2012/13
£

All cans (any age)

3,000

3,000

Fuel scale charge

550

550

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