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Fleet Tax Guide

Fleet Tax Guide 2018/19

Benefit in Kind Charges

Includes car % and van benefit charges to 2019/20 and fuel benefit multipliers and charges for 2018/19…

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Capital Allowances

Includes details on C02 based first year, main pool and special rate pool allowances until 2021…

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NIC Rates & Thresholds

Includes full details of both employee and employer National Insurance Contribution rates and thresholds…

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Tax Rates & Allowances

Includes both personal and corporate rates and allowances including lease rental restrictions…

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Includes maximum income tax free rates for approved mileage allowance and advisory fuel rate payments to employees…

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VAT Scale Charges

Includes scale charges for VAT on private fuel which businesses are liable for from the start of their next accounting period…

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Vehicle Excise Duty

Includes standard and first year rates for the new rules effective from 01/04/2017 for cars and lcv’s…

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OLEV – Plug in Grants

Includes level of grant and eligibility applicable to cars and vans together with new categories applicable from 01/03/2016…

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This guide is prepared in association with BCF Wessex Consultants Limited and is based upon legislation and announcements made up to 1st December 2017, the date of publication of Finance (No2) Bill 2017-19, but also including announcements made in the Draft Scottish Budget 14th December 2017.

The guide reflects our understanding of tax law and practice as at the date of publication but is not a complete and definitive guide and users are advised that UK tax law is subject to frequent and unpredictable change.

This guide is published with the understanding that JCT600 Vehicle Leasing Solutions Limited is not engaged in providing legal or professional services. The information contained in this guide does not constitute tax advice and users are advised that they should always obtain such professional advice before taking action, or refraining from taking action, on the basis of this information.

Every effort has been taken to compile the contents of this guide accurately and carefully.  However, JCT600 Vehicle Leasing Solutions Limited cannot accept any responsibility or liability to any person in respect of anything done or mitted to be done by any such person in reliance, partly or wholly, on any part or on the whole contents of this guide.

All rights reserved.  No part of this guide may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of JCT600 Vehicle Leasing Solutions Limited.

Official material is reproduced under the terms of the Open Government Licence (see