The company car tax system changed on April 1, 2012, with four new bands to reflect the lower average CO2 emissions of many new cars.
Cars that are zero-rated for CO2 retained their exemption from company car tax, while those that emit 1-75g/km continue to be taxed at 5%.
However, the previous 76g-120g/km bracket has been split into five sections.
The new company car tax bands are split as follows:
• 76-99g/km = 10%
• 100-104g/km = 11%
• 105-109g/km = 12%
• 110-114g/km = 13%
• 115-119g/km = 14%
The 3% surcharge for diesel cars remains, although no car will be liable for more than 35% tax.
This 35% top-level tax will apply to petrol cars that emit more than 220g/km, down from the previous figure of 225g/km.
The changes are designed to reflect the fact that average CO2 emissions for new cars sold in the UK fell from 165g/km in 2007 to 138g/km in 2011.
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