This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our privacy statement for more information on the cookies we use and how to delete or block them.

P11D tips – Car and van benefits 2018/19

14 May 2019

Accurate tracking and recording of car and van benefits are one of the main headaches when it comes to completing P11Ds and there were changes in 2018/19.

Car benefits - Section F

As well as the usual car benefit CO2 increases for 2018/19, the supplement for diesel cars increased from 3% to 4% (subject to a maximum charge of 37% of the list price where the total CO2 emissions per kilometre exceed 179 grams per kilometre). For cars, the fuel benefit multiplier increased to £23,400 (x the appropriate percentage for the CO2 emissions) in 2018/19.

Van benefits – Section G

For vans, the benefit for unrestricted private use increased from £3,230 to £3,350 in 2018/19, and the van fuel benefit increased from £610 to £633. For the use of zero emissions vans there was an increase in the percentage charge of the full van benefit rate to 40% for 2018/19. It will continue to increase by 20% a year until 2021/22 when the rate will increase by 10% to 90% and a further 10% in 2022/23 to reach parity with the full van benefit.

Workplace charging of electric vehicles

There is no taxable benefit on workplace charging of electric vehicles from April 2018 onwards. In addition, for employers who have registered to payroll car and car fuel benefits in 2018/19, it was mandatory for the employer to report car data information on their monthly Full Payment Submission.

Time for a rethink on your business’s company cars – read more.

P11D software

Is your business overwhelmed by P11D compliance? Discover why thousands of businesses are choosing BDO's P11D software for all their P11D reporting needs.

Find out more