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Benefit in Kind table

From 06-04-2017 to 05-04-2018

CO2 emissions (g/km)Petrol & Hybrids %Diesel %
0 to 509%12%
51 to 7513%16%
76 to 9417%20%
95 to 9918%21%
100 to 10419%22%
105 to 10920%23%
110 to 11421%24%
115 to 11922%25%
120 to 12423%26%
125 to 12924%27%
130 to 13425%28%
135 to 13926%29%
140 to 14427%30%
145 to 14928%31%
150 to 15429%32%
155 to 15930%33%
160 to 16431%34%
165 to 16932%35%
170 to 17433%36%
175 to 17934%37%
180 to 18435%37%
185 to 18936%37%
190 to 19437%37%
195 to 19937%37%
200 to 20437%37%
205 to 20937%37%
210 to 21437%37%
215 to 21937%37%
220 to 22437%37%
225 to 22937%37%
230 to -37%37%

Benefit in Kind Calculator

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What Is Benefit In Kind?

Cars

If your new vehicle is a company car that will be made available for private use, a "benefit in kind" value will be calculated on which you will pay tax.

How is it calculated?

The full price of the car including optional extras, manufacturers delivery and VAT, known as the P11D value is multiplied by the appropriate % based on the CO2 emissions of the car. Please see the table above for the appropriate %.

You will be charged tax on this amount at the highest rate at which you pay income tax.

Fuel Charge

The Government fuel scale charge for calculating the tax due on employer-provided 'free' fuel for private use in a company car rises to £22,600 from April 6th 2017.

If your employer provides fuel for your private use this is a benefit to you and you will incur a tax charge.

This is calculated by multiplying £22,600 (a set amount irrespective of car driven) by the same % derived from the CO2 of your car, see above or table below. For example, a car with CO2's of 99 g/km has a tax charge of 14%. The fuel scale charge is £22,600 x 14% = £3164, equating to annual fuel tax liability of £632.80 for a 20% tax payer, or £1265.6 for a 40% tax payer.

Vans

Since April 2017, the Van Benefit Charge (VBC) rate for drivers of company vans, including 'double-cab' pick-ups, who use their vehicles for private mileage is set at £3,230, or £3,840 if the employer also provides 'free' fuel.

This translates to annual tax payable on any company van used privately of £646 for a 20% tax payer, or £1,292 for a 40% tax payer. Where fuel is also provided for private use, the tax payable is £768 for a 20% tax payer, or £1,536 for a 40% tax payer. Employees using their vans to drive from home to customers, and who are not allowed other private use, do not pay BIK tax.

Advisory Fuel Rates from 1 June 2017

You can use the previous rates for up to one month from the date the new rates apply.

Engine size

Petrol - amount per mile

LPG - amount per mile

Engine size

Diesel -  Amount per mile

1400cc or less

11 pence

7 pence

1600cc or less

9 pence

1401cc to 2000cc

14 pence

9 pence

1601cc to 2000cc

11 pence

Over 2000cc

21 pence

14 pence

Over 2000cc

13 pence


Hybrid cars are treated as either petrol or diesel cars for this purpose.

These rates are only applicable to employees using a company car.