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01332 202660

61 Friar Gate  Derby  DE1 1DJ

Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414

Registered to carry out audit work by the Association of Chartered Certified Accountants - auditregister.org.uk 8011438

Rates & Allowances Pages ► Income Tax Rates & AllowancesCapitlal Gains TaxPensions

Car Benefit - The taxable benefit is calculated as a percentage of the list price of the car, on the day before it was first registered. The percentage depends on the rate at which the car emits CO2.

Car Fuel Benefit - Where an employee has the benefit of private fuel for a company car the percentage used to calculate the car benefit is applied to the 'fuel charge multiplier' to work out the assessable benefit. Fuel charge multiplier for 19/20 £24,100 (18/19 £23,400)

Van Benefit - There will be a tax charge for an employee who is provided with a company van that is made available for private use. There is also a tax charge where fuel is provided for private use.  Benefit for CO2 emitters 19/20 £3,430 (18/19 £3,350) Fuel benefit 19/20 £655 (18/19 £633)

Vehicle type Pence per mile
Cars and vans to 10,000 miles 45p

over 10,000 25p
Bicycles 20p
Motorcycles 24p

Mileage Allowance Payments are what an employee can receive from their employer for using their own vehicle for business.

Advisory Fuel Rates - where employers reimburse employees for business travel in a company car. Pence/mile

Engine size Fuel type 01/12/17 01/03/18 01/06/18 01/09/18
1400 or less Petrol 11 11 11 12
1400 or less LPG 7 7 7 7
1600 or less Diesel 9 9 10 10
1401 to 2000 Petrol 14 14 14 15
1401 to 2000 LPG 9 9 10 10
1601 to 2000 Diesel 11 11 11 12
> 2000 Petrol 21 22 22 22
> 2000 LPG 14 13 14 13
> 2000 Diesel 13 13 13 13
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