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Question 1a Note 4

John and Rhonda Beach are a married couple. The following information is available for the tax year 2012–13:

John Beach
(4) During the period from 1 November 2012 to 5 April 2013, Surf plc provided John with a petrol powered motor car which has a list price of £28,200 and an official CO2 emission rate of 206 grams per kilometre. Surf plc also provided John with fuel for both his business and private journeys.

Required:
What taxable benefit arises because of the motor car and private fuel provided by the employee?

Car benefit percentage

The relevant base level of CO2 emissions is 100 grams per kilometre.

The percentage rates applying to petrol cars with CO2 emissions up to this level are:

75 grams per kilometre or less 5%
76 grams to 99 grams per kilometre 10%
100 grams per kilometre 11%