Budget 2009 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Value Added Tax Capital Gains Tax Corporation Tax Main capital allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Car Benefit Assessment Charge based on a percentage of the initial list price of the car, including accessories, delivery charges and VAT. The percentage depends on the carbon dioxide emissions rating of the car, and whether the engine runs on petrol or diesel. Lower rates may apply to electric or biofuel-adapted cars.   Ratings Petrol Diesel   0-120g/km 10% 13% 121-135g/km 15% 18% over 135g/km +1% for each extra 5g/km (140,145 etc.) Maximum 35% 35% Special rules apply to older cars which do not have a CO2 rating. Employee contributions for private use are deducted from the taxable figure. Company vans are charged at £3,000 if private use is more than home-to-work travel. An additional amount of £500 is charged if fuel is provided free for private use.   Car fuel benefit       The benefit of free fuel for private use in a company car is calculated using the same percentage as that used for the car benefit, applied to a standard figure of £16,900. The taxable amount is therefore between £1,690 (min.) and £5,915 (max.).