Company car and fuel benefit-in-kind

The taxable benefit on your company car is based on the CO2 emissions of the car. These calculations are for the 2023/24 tax year.

The list price of the car and the cost of any optional extras.

The approved CO2 emissions of the vehicle - you can look it up on the official government website
The Diesel Supplement applies to diesel cars that (i) do NOT meet the Euro 6d emissions standard OR (ii) were registered BEFORE 1 September 2017. Diesel Electric hybrids are exempted from the supplement.

Please enter the electric range if applicable.

Does your employer pay for any private fuel for a company car?

Note: These calculations are only for illustrative purposes and are not a substitute for professional advice. The NI calculation is annualised and therefore due to the change in the employee rate during the year, the amount is only an indication.

Home | Meet the team | Contact us | Site map | Accessibility | Help | Disclaimer | Privacy |

© 2023 Cowan & Partners Ltd. All rights reserved.
Reg. Office 60 Constitution St, Edinburgh EH6 6RR. Registered in Scotland. Company no. SC420722.


Cowan and Partners, 60 Constitution Street, Leith, Edinburgh, East Lothian EH6 6RR