Car Benefit

- From 6/4/03 taxable benefit for cars will be based on a percentage of their list price, graduated according to their level of CO2 emissions.

- Minimum benefit will be 15% of list price where CO2 emission does not exceed 165g/km(2002/03), 155g/km (2003/04) and 145g/km (2004/05 et seq).

- Minimum will increase by 1% for each 5g/km of extra CO2 emission, subject to a maximum of 35% of list price.

- Diesel cars subject to 3% supplement (maximum of 35%)

- Cars with no CO2 emission or registered before 1 January 1998 assessed on engine size.

- Discounts available for environmentally friendly cars.

Car Fuel

From 6/4/03, where free fuel for private use is provided, tax charge on fuel calculated according to scale rate charge.

Scale rate charge is directly linked to the C02 emissions of the car, and the same percentage is applied to car and fuel benefit.

Scale rate charge is applied to set figure, for 2003/04 £14,400