Car and Fuel Benefits 09-10

Tax Year   2009/2010  
Car availability during the tax year From:
 To:
Number of days available
List price of car (including VAT & accessories) - Max £80,000
Employee capital contributions (Maximum reduction £ 5,000)
Employee payment towards private useage
Fuel Type Petrol
  Diesel
  Diesel Euro IV
  Hybrid
  Electric



Date First Registered Before or during 1997
  1998 to 2005
  During or after 2006
CO2  Emmissions figure in g/km per registration document (round down to nearest 5)   Enter 0 if no CO2
OR
 If no CO2 figure exists use engine capacity 1400cc or less
  1401cc to 2000cc
  Over 2000cc
  No engine size (Electric)
Employer pays for private fuel   
 

Results
Car benefit £
Percentage of list price used %
Fuel benefit £
Total benefit £
Annual liability for 2008/09 @ 20% £
Annual liability for 2008/09 @ 40% £
Class 1A NIC payable by company @ 12.8% £

VAN BENEFITS

  Annual Liability (20%) 
Tax Cost 		Annual Liability (40%) 
Tax Cost
  Van only benefit     £3,000   £ 600.00 £ 1,200.00
  Van and fuel for private use benefit     £3,500   £ 700.00 £ 1,400.00
  Employers Class 1A NICs @ 12.8%  
  Van only benefit     £3,000   £ 384.00  
  Van and fuel for private use benefit     £3,500   £ 448.00