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Taxable amount based on car’s list price when new.

Charge varies according to CO

2

emissions in grams per kilometre.

CO

2

emissions

Petrol Diesel

g/km

%

%

0–50

5

8

51–75

9

12

76–94

13

16

95–99

14

17

100–104

15

18

105–109

16

19

110–114

17

20

115–119

18

21

120–124

19

22

125–129

20

23

130–134

21

24

135–139

22

25

140–144

23

26

145–149

24

27

CO

2

emissions

Petrol Diesel

g/km

%

%

150–154

25

28

155–159

26

29

160–164

27

30

165–169

28

31

170–174

29

32

175–179

30

33

180–184

31

34

185–189

32

35

190–194

33

36

195–199

34

37

200–204

35

37

205–209

36

37

210 & over

37

37

Fuel Benefit – taxable amount for private use

Multiply the CO

2

% used for car benefit by

£22,100

15/16

14/15

Zero emission: chargeable amount

£630

Nil

Other vans: chargeable amount

£3,150

£3,090

Fuel: flat charge

£594

£581

Cars first 10,000 business miles 45p per mile; thereafter 25p per mile

Motorcycles 24p per business mile

Bicycles 20p per business mile

Qualifying passenger 5p per business mile

Plant and machinery 100% annual investment allowance (first year) :

To 31/12/15 £500,000

From 1/1/16 £25,000

Enterprise zone plant and machinery

(Max

125m per investment project)

100%

Plant and machinery (annual reducing balance)

18%

Patent rights and know-how (annual reducing balance)

25%

Certain long-life assets, integral features of buildings

(annual reducing balance)

8%

Energy and water-efficient equipment

100%

Electric vans

100%

Business premises renovations

100%

Motor Cars

CO

2

emissions of g/km:

75 or less*

76–130

131 or more

Capital allowance:

100% first year

18%†

8%†

*Only for new cars.

†Reducing balance.

Research and Development

Capital expenditure

100%

Revenue expenditure – Small/Medium sized companies

230%

– Large companies

130%

CARS AND CAR BENEFITS

VANS – FOR PRIVATE USE

TAX-FREE MILEAGE ALLOWANCE – OWN VEHICLE

MAIN CAPITAL AND OTHER ALLOWANCES