|
CARS (benefits and mileage) |
2014/2015 |
2015/2016 |
|
|
0- |
# |
5% (8%) |
5% (8%) |
|
51- |
# |
11% (14%) |
9% (12%) |
|
76- |
# |
N/A |
+1% for each whole 5g/km |
|
Over 94 g/km (14/15: Over 94) |
|
+1% for each whole 5g/km |
+1% for each whole 5g/km |
|
Company car fuel benefit |
Same percentage on |
21,700 |
22,100 |
|
Tax free car mileage allowances |
First 10,000 miles / excess |
45p/25p |
45p/25p |
# The percentage is applied to the list price of that car when it was new and including accessories. The percentages in brackets are for diesel. Max is 37% (14/15: 35%).The resultant benefit is counted as taxable income.
The tax free mileage rate in the first band was 40p up to 5/4/11. If claiming fuel only for use in a company car the rates vary and are published periodically through the year.