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With its sophisticated and technologically advanced
range of engines, Citroën is well placed to reconcile
performance with low taxation levels and reduced
environmental impact.
Today more than ever, this means that when choosing
a Citroën vehicle you are guaranteed access to superb
value for money motoring.
For example, the Citroën C3 VT, when specied with
the HDi 70 Diesel manual engine produces only
99g/km of CO
2
and therefore qualies for the A band
of Vehicle Excise Duty.
COMPANY CAR BENEFIT-IN-KIND
TAXATION CHARGES
The Company Car Benet-In-Kind Taxation charge
is based upon the type of fuel used, and the level of
CO
2
emissions, measured in grams per kilometre
(g/km). The table opposite shows the percentage of
the car’s list price to be taxed (P11D value
†
).
For example a Citroën C4 New Range BlueHDi
100 S&S manual Feel has a CO
2
emissions gure of
86g/km and the P11D gure of £17,490.
The BIK value would therefore be 14% x £17,490 =
£2,448.60 (equivalent to £40.81 pcm for a 20%
rate tax payer).
FUEL SCALE BENEFIT CHARGE
The taxable value of free fuel provided for private
usage is linked to CO
2
emissions. The taxable benet
will be assessed using the same scale as for BIK,
and the percentage applied against a set gure.
For the tax year 2014/15 onwards this gure
is set at £21,700
For example:
The Free Fuel benet for Citroën C4 New Range
BlueHDi 150 S&S 6-speed manual Flair would
be 15% x £21,700 = £3,255.00. An individual
driver would pay tax on these gures at their
marginal tax rate.
More information about the Company Car
Benet-In-Kind Taxation Charges can be found
on www.citroen.co.uk/eet or by contacting Citroën
Fleet Connect on 08457 940 940.
COMPANY CAR BENEFIT-IN-KIND TAXATION CHARGES
GRADUATED VEHICLE EXCISE DUTY (ROAD FUND LICENCE)
The Graduated V.E.D. bands classify all new cars rst registered from 1st March 2001 into one of
thirteen Vehicle Excise Duty bands, depending on their type of fuel and carbon dioxide (CO
2
) emissions
level, measured in grams per kilometre (g/km). There are two V.E.D. rates, a rate for the rst year and a
rate for subsequent years.
Cars with zero CO
2
emissions will be exempt from
company car tax for a 5 year period starting in 2010-11.
Special rules apply to cars with ultra-low emissions, a
reduced appropriate percentage of 5% applies, from
6 April 2010 for ve years, for company cars with an
approved CO
2
gure not exceeding 75g/km.
ˆ
Band K includes cars that have a CO
2
emissions
gure of over 225g/km but were registered before
23 March 2006.
†
The new Car’s price to be taxed includes:
Manufacturer’s Recommended Retail Price (inc V.A.T.)
Delivery to Dealer and Number Plates (inc V.A.T.)
The list price of an option or an accessory
(inc V.A.T. plus delivery and tting charges if
relevant). Some exceptions apply but excludes:
Graduated Vehicle Excise Duty
Government First Registration Fee
CO
2
emissions in grams per kilometre % of car’s price to be taxed
†
2014-15 tax year Petrol/Hybrid4 Diesel
1 to 75 5 8
76 to 94 11 14
95 to 99 12 15
100 to 104 13 16
105 to 109 14 17
110 to 114 15 18
115 to 119 16 19
120 to 124 17 20
125 to 129 18 21
130 to 134 19 22
135 to 139 20 23
140 to 144 21 24
145 to 149 22 25
150 to 154 23 26
155 to 159 24 27
160 to 164 25 28
165 to 169 26 29
170 to 174 27 30
175 to 179 28 31
180 to 184 29 32
185 to 189 30 33
190 to 194 31 34
195 to 199 32 35
200 to 204 33 35
205 to 209 34 35
210 to 214 35 35
Over 215 35 35
Band CO
2
g/km Petrol & Diesel cars
First year rate 2014/15 Standard rate 2014/15
A Up to 100 £0 £0
B 101 to 110 £0 £20
C 111 to 120 £0 £30
D 121 to 130 £0 £105
E 131 to 140 £130 £130
F 141 to 150 £145 £145
G 151 to 165 £180 £180
H 166 to 175 £290 £205
I 176 to 185 £345 £225
J 186 to 200 £485 £265
K
ˆ
201 to 225 £635 £285
L 226 to 255 £860 £485
M Over 255 £1,090 £500
PERFORMANCE WITH CARE FOR THE ENVIRONMENT
