Car
Benefit
|
2000-2001 |
|
99-00 |
|
| Business Miles
pa |
% list price |
Max |
% list price |
Max |
| Below 2,500 & 2nd
car |
35 |
£28,000 |
35 |
£28,000 |
| 2,500 - 17,999 |
25 |
£20,000 |
25 |
£20,000 |
| 18,000+ |
15 |
£12,000 |
15 |
£12,000 |
- List
price includes cost of optional extras and delivery charge
- Cars
aged at least 4 years on 5 April: 1/4 off scale rate
- 2nd
cars with 18,000+ miles: 25% of list price
- Cars
aged 15 years or more on 5 April and with value of £15,000 or more: taxed
at current market value at 5 April
- Van
- private use: under 4 yrs old £500; 4 yrs old & over £350
March 2000 Subject to
Finance Act 2000
