Car Legislation

Company Car Legislation

The provision of Company Cars remains one of the most active areas advice is sought on.

The charge on the benefit of a company car is now linked to carbon dioxide (CO²) emissions of the car, measured in grams per kilometre (g/km). The reductions for business mileage and older cars will no longer apply. The starting point for calculating the benefit charge will continue to be the list price of the car (plus accessories) but the percentage of price actually charged to tax will depend on the car 's CO² emissions.

The normal minimum charge for a petrol engine vehicle will be on 15% of the car's price and the maximum charge will be on 35% of the car's price. For diesel cars the percentage based on the CO² figure will be increased by 3% but can be no more than the maximum figure of 35%.

Under the new rules the adjustments for high business mileage and private use payments do not continue although the rules on reductions for periods of unavailability and payments for private use have remained unchanged.

For more information on company car rules and to learn how they may affect you please contact your local GPG or click here to view the latest rates at the HMRC website.

Contact us for an appointment

Schedule Consultation

Wherever you are located, we offer a free, no obligation, initial consultation at a time that's convenient to you.

Schedule here

Personal Services

We offer a wide range of services to our personal clients to assist with taxation and accountancy services.

Personal Services


"Have to say I find Stuart and the team staff so professional, Michaela is amazing! " Julie, Milton Keynes

Claim your free consultation & arrange to speak with a member of the team about your enquiry

To get started, please enter your email address. By entering your email address you will receive occasional newsletters. We will never spam or sell your email. Unsubscribe in one click.