Car and car fuel benefits

• The starting point for the CO₂ scale at 15% is reduced from 120g/km to 115g/km, so everyone is charged on 1% more of the list price, unless they are already at 35%.
• The 5% rate for ultra-low emissions stays at 75g/km, but 76-94g/km attracts a 10% rate.  The upper limit is up to 99g/km until 5 April.  Each extra 5g/km adds 1%.
• The new base figure for car fuel benefit will be £21,100 (up from £20,200). 
• The van fuel benefit will be £564 (up from £550).

Very few people seem likely to drive enough private miles in their company car to justify paying the tax on the fuel scale charge.

Further rises to car scales are planned for April 2014: 76-94g/km will start at 11%.