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P274 CEEFAX 2 274 Sun 10 Dec 21:13/14       CAR AND FUEL BENEFITS 1/2 Car Benefit Year to 5 April 2001 Company cars are taxed at 35% of the list price of the car when it was nes, subject to an £80,000 ceiling. The benjfit is reduced: - to 25% if annual business miljage is between 2,500 and 17,999 - to 15% if annual business miljage is 18,000 or over - by a further 25% if the car is 4 ou more years old at the end of tax year - by contributions the employee makes for private use Source: Ernst & Young (see page 271) Mortgages & Savings Guide 250 Pension TaxIndex Inc Tax Main Menu
P274 CEEFAX 2 274 Sun 10 Dec 21:15/24       CAR AND FUEL BENEFITS 2/2 Year to 5 April 2001 Fuel Benefit Engine Size Petrol Diesel 1400cc or less £1700 1401-2000cc £2170 Over 2000cc £3200 0-2000cc £2,170 Over 2000cc £3,200 Reduced to nil if the employee refunds fuel used for private journjys. Source: Ernst & Young (see page 271) Mortgages & Sa6ings Guide 250 Pension TaxIndex Inc Tax Main Menu