01494 863620 
karen@barrys.biz 

Tax Facts - Car Benefit & Tax Free Mileage 

Car Benefit 2016/17 
CO2 emission grams per km 
% of list price Petrol 
% of list price Diesel 
0-50* 
7 
10 
51-75* 
11 
14 
76-94* 
15 
18 
95 
16 
19 
100 
17 
20 
105 
18 
21 
110 
19 
22 
115 
20 
23 
120 
21 
24 
125 
22 
25 
130 
23 
26 
135 
24 
27 
140 
25 
28 
145 
26 
29 
150 
27 
30 
155 
28 
31 
160 
29 
32 
165 
30 
33 
170 
31 
34 
175 
32 
35 
180 
33 
36 
185 
34 
37 
190 
35 
37 
195 
36 
37 
200 and above 
37 
37 
*Rounding down to nearest 5gm/km does not apply 
 
Car Fuel Benefit 
 
For 2016/17, car fuel is calculated by applying the above car benefit percentage to a figure of £22,200 
Tax-Free Mileage Allowances 
Employee's own vehicle (motorcars & vans) 
2016/17 
Up to 10,000 business miles 
45p 
Over to 10,000 business miles 
25p 
Each passenger making same trip 
5p 
Motorcycles 
24p 
Cycles 
20p 
Advisory fuel rates for company cars (Cylinder capacity) from 1 March 2016 
Cylinder capacity 
Petrol 
Diesel 
LPG 
Up to 1,400 cc 
10p 
 
7p 
Up to 1,600 cc 
 
8p 
 
1,401 cc to 2,000 cc 
12p 
 
8p 
1,601 cc to 2,000 cc 
 
10p 
 
Over 2,000 cc 
19p 
11p 
13p 
 
Services 
 
Tax Facts 
Hybrid cars are treated as either petrol or diesel cars for this purpose. 
Barrys Accountants Limited 
Registered in England and Wales number 5428649 
Registered Office – 35a Hazlemere Road, Penn Buckinghamshire HP10 8AD 
Director – K M Barry FCCA 
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