car_co2_2011.xls

Enter car details below and then click the section you are interested in.



Motor car data for the calculations - applies to petrol and diesel cars (not buses, vans, tractors, electric things, motor bikes)
registered after 31 Dec 1997 and with a Co2 emission figure.

CO₂ emission (*)

Brand new car?

Petrol or diesel


List price of the car (**)


Don't know your car's Co2 emissions - have a look at the government site					carfueldata

(*) For cars registered after 28th February 2001, the CO2 emissions are shown on the registration document.

(**) price published by the manufacturer, importer or distributor (including delivery charges and taxes)
at the time of registration. Includes optional extras supplied with car together with accessories
costing £100 or more. The price is reduced by any capital contibutions to the initial cost of the
car, capped at £5,000.

Fergusons

Road tax

CO₂



Car tax for 12 months from 1st April 2011
VED Band	CO₂ Emissions	Standard Rate	First Year Rate
A	Up to 100 g/km	£0	£0
B	101-110 g/km	£20	£0
C	111-120 g/km	£30	£0
D	121-130 g/km	£95	£0
E	131-140 g/km	£115	£115
F	141-150 g/km	£130	£130
G	151-165 g/km	£165	£165
H	166-175 g/km	£190	£265
I	176-185 g/km	£210	£315
J	186-200 g/km	£245	£445
K(*)	201-225 g/km	£260	£580
L	226-255 g/km	£445	£790
M	Over 255 g/km	£460	£1,000

Applies to petrol and diesel cars
















Fergusons
Figures provided in good faith: Always check before acting or refraining from acting on the basis of the information.



CO₂







Car benefit in kind percentage from 6th April 2011 (applied to list price)
	CO₂ Emissions	Petrol	Diesel

	Up to 75 g/km	5%
		10%
		15%
		16%
		17%
		18%
		19%
		20%
		21%
		22%
		23%
		24%
		25%
		26%
		27%
		28%
		29%
		30%
		31%
		32%
		33%	35%
		34%	35%
		35%	35%

	Employees don't have pay national insurance contributions on the
	benefit in kind of cars provided for them. However, employers are
	liable to pay Clas 1A contributions (13.8%) for 2011/12.

Fergusons
Figures provided in good faith: Always check before acting or refraining from acting on the basis of the information.

	Capital allowances (petrol or diesel cars)





	Capital allowances are available to employers
	and the self employed who buy cars for employees.

	The self employed can also claim a capital allowance
	on cars which they buy for their business. The allowance
	is reduced by the proportion of private to total mileage.

	Allowance available on expenditure in 2011/12


	(This is based on the cost of the car - not the list price)

	For 2011/12 capital allowances on cars are
	CO2 emissions 110 g/km or less (new cars) 100% first year allowance
	CO2 emissions 111 to 160 g/km 20% wda per annum
	CO2 emissions over 160 g/km 10% wda per annum

	2011/12 = year to 5th April 2010 for individuals / partnerships
	year to 31st March 2010 for companies

	Leased cars
	If the car is leased, then generally the lease payments (spread over
	the term of the lease according to accounting principles) are allowed
	for tax purposes. No capital allowance is available.


Fergusons
Figures provided in good faith: Always check before acting or refraining from acting on the basis of the information.

VAT Fuel Scale Charge Calculator
Used where petrol provided by a business for private journeys (see below)
For periods beginning on or after 1st May 2007

Return period



Car CO2 emissions		g/km


Scale charge: VAT inclusive figure		CO2 emission adjusted to:	<- please confirm
Period beginning:
1st May 2007 to 30th April 2008
1st May 2008 to 30th April 2009
1st May 2009 to 30th April 2010
1st May 2010 to 30th April 2011
1st May 2011 onwards


VAT payable at 15% rate	Between 1st December 2008 and 31st December 2009
Period beginning:
1st May 2007 to 30th April 2008
1st May 2008 to 30th April 2009
1st May 2009 to 30th April 2010

VAT payable at 17.5% rate	Up to 1st December 2008 and after 31st December 2009
	and 1st January 2010 to 3rd January 2011
Period beginning:
1st May 2007 to 30th April 2008
1st May 2008 to 30th April 2009
1st May 2009 to 30th April 2010
1st May 2010 to 30th April 2011

VAT payable at 20% rate	From 4th January 2011 onwards
Period beginning:
1st May 2010 to 30th April 2011
1st May 2011 onwards

The scale charge does not apply where
- the vehicle is used 100% for business purposes
- or no input tax is claimed on road fuel for any vehicles
- or detailed mileage records are used to split business from private mileage.
(detailed records of journeys, not estimates, together with actual fuel bills are required)

This calculator is for guidance only: please check the figure with HMRC published rates

Fergusons