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From the 6 April 2012:

  • The car fuel benefit charge multiplier will increase from £18,800 to £20,200
  • The car benefit percentages have increased by 1% for every 5g/km for cars with emissions above 100g/km- subject to the maximum of 35%
  • The special rules for QUALECs (qualifying low emissions cars, those with CO2 emissions not exceeding exactly 120g/km) will be abolished.
  • The van fuel benefit charge multiplier will be frozen at £550
  • The van benefit is frozen at £3,000

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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