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274/1 CEEFAX1 Fri 2 Dec CEEFAX.TV
CAR AND FUEL BENEFITS 1/5
Car Benefit: Year to 5 April 2010
Car benefit is based on a percentage of
the car's list price (with a ceiling of
£80,000) graduated according to the
level of the car's CO2 emissions. This
applies to cars first registered on or
after 1 January 1998.
There are special rules for older cars
and those with no CO2 emissions figure.
Discounts apply for cars which run on
alternative fuels. Business mileage is
no longer relevant for calculating car
benefits, neither is age for cars
registered from 1 January 1998 onwards.
Source: Ernst & Young LLP (see p271)
Your Money 250 Headlines 200

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