Benefit in kind: private use of a company car - New CO² emission benchmarks for 2014

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Date:
30 Jan 2014

<p>The CO² emission benchmark applicable to the calculation of the benefit in kind for the private use of a company car was modified for 2014.</p>

The CO2 emission benchmark applicable to the calculation of the benefit in kind for the private use of a company car was modified for 2014.

The benefit in kind for the private use of a company car is calculated on the basis of a CO² emission benchmark determined annually by the King.

The new CO² emission benchmarks applicable for 2014 are:

Year

Vehicles fuelled by petrol, LPG or natural gas

Diesel-powered vehicles

2012

115 g/km

95 g/km

2013

116 g/km

95 g/km

2014

112 g/km

93 g/km

 

These CO² emission benchmarks apply from 1 January 2014.

 

> Action point

As of 1 January 2014, please calculate the benefit in kind for company cars fuelled by diesel, petrol, LPG or gas in all pay slips in accordance with the new CO2 emission benchmark.